Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
HC addressed procedural challenge regarding SCN issuance under Section 28 of Customs Act, 1962. While examining propriety of officer authority and adherence to natural justice principles, court mandated petitioner be granted opportunity to file reply and receive personal hearing before Adjudicating Authority. Court noted parallel matters in connected batch of writ petitions, previously adjourned sine die, could be resolved based on precedent established in Cannon-II ruling. Emphasizing due process requirements, court ensured administrative fairness through proper hearing mechanism. Petition disposed with directive to follow established procedural safeguards.
HC addressed procedural challenge regarding SCN issuance under Section 28 of Customs Act, 1962. While examining propriety of officer authority and adherence to natural justice principles, court mandated petitioner be granted opportunity to file reply and receive personal hearing before Adjudicating Authority. Court noted parallel matters in connected batch of writ petitions, previously adjourned sine die, could be resolved based on precedent established in Cannon-II ruling. Emphasizing due process requirements, court ensured administrative fairness through proper hearing mechanism. Petition disposed with directive to follow established procedural safeguards.
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