Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
The HC set aside the impugned Order-in-Original due to procedural irregularities that violated principles of natural justice. The order had incorrectly proceeded on the premise that the petitioner had not filed any reply to the Show Cause Notices, when in fact a response had been submitted. This factual error constituted a fundamental breach of procedural fairness, as the adjudicating authority failed to consider the petitioner's submissions before reaching its determination. The writ petition was accordingly allowed, invalidating the original order.
The HC set aside the impugned Order-in-Original due to procedural irregularities that violated principles of natural justice. The order had incorrectly proceeded on the premise that the petitioner had not filed any reply to the Show Cause Notices, when in fact a response had been submitted. This factual error constituted a fundamental breach of procedural fairness, as the adjudicating authority failed to consider the petitioner's submissions before reaching its determination. The writ petition was accordingly allowed, invalidating the original order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
