Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
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HC remanded proceedings back to ITAT for de novo hearing due to violation of natural justice principles. The original assessment order by NFAC was passed ex-parte without granting the petitioner an opportunity to be heard. ITAT failed to address this procedural defect and proceeded to evaluate the case on merits, disregarding written submissions presented by the petitioner. The court found the violation of natural justice principles to be real and palpable, as the petitioner was deprived of presenting their case both before the assessing officer and ITAT. The matter requires fresh consideration with proper hearing opportunities in accordance with principles of fairness and natural justice.
HC remanded proceedings back to ITAT for de novo hearing due to violation of natural justice principles. The original assessment order by NFAC was passed ex-parte without granting the petitioner an opportunity to be heard. ITAT failed to address this procedural defect and proceeded to evaluate the case on merits, disregarding written submissions presented by the petitioner. The court found the violation of natural justice principles to be real and palpable, as the petitioner was deprived of presenting their case both before the assessing officer and ITAT. The matter requires fresh consideration with proper hearing opportunities in accordance with principles of fairness and natural justice.
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