Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
