Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
The HC declined to entertain a writ petition challenging an assessment order on grounds of limitation and absence of Digital Identification Number (DIN). The court held that limitation involves mixed questions of fact and law unsuitable for summary determination on affidavits alone. Regarding the DIN issue, the court noted that the Supreme Court had stayed a similar ruling in the Tata Medical Center Trust case. Following Bank of Baroda v. Farooq Ali Khan, the HC emphasized that statutory tribunals are constituted to determine questions of law and fact, and courts should not substitute themselves as decision-making authorities during judicial review. The petition was dismissed as non-maintainable since alternative and efficacious remedies remained available to the petitioner.
The HC declined to entertain a writ petition challenging an assessment order on grounds of limitation and absence of Digital Identification Number (DIN). The court held that limitation involves mixed questions of fact and law unsuitable for summary determination on affidavits alone. Regarding the DIN issue, the court noted that the Supreme Court had stayed a similar ruling in the Tata Medical Center Trust case. Following Bank of Baroda v. Farooq Ali Khan, the HC emphasized that statutory tribunals are constituted to determine questions of law and fact, and courts should not substitute themselves as decision-making authorities during judicial review. The petition was dismissed as non-maintainable since alternative and efficacious remedies remained available to the petitioner.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
