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Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
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Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
HC held that principles of natural justice were violated when tax authorities provided insufficient time to petitioner for filing reply and personal hearing. The impugned order was deemed arbitrary and illegal as authorities gave only 24 hours notice for hearing and 48 hours for manual reply submission, followed by order passage within 24 hours thereafter. Court criticized departmental practice of solely relying on online portal notifications without RPAD communication. The matter was remanded back for reconsideration with direction to provide adequate opportunity of hearing. Court emphasized that opportunity of hearing must be meaningful rather than nominal, recommending adoption of RPAD notices alongside digital communications to ensure proper service and prevent wastage of departmental time.
HC held that principles of natural justice were violated when tax authorities provided insufficient time to petitioner for filing reply and personal hearing. The impugned order was deemed arbitrary and illegal as authorities gave only 24 hours notice for hearing and 48 hours for manual reply submission, followed by order passage within 24 hours thereafter. Court criticized departmental practice of solely relying on online portal notifications without RPAD communication. The matter was remanded back for reconsideration with direction to provide adequate opportunity of hearing. Court emphasized that opportunity of hearing must be meaningful rather than nominal, recommending adoption of RPAD notices alongside digital communications to ensure proper service and prevent wastage of departmental time.
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