Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
The HC set aside both the assessment order and rectification order, remanding the matter to the assessing authority for fresh consideration. The Court found that the respondent violated principles of natural justice by issuing the impugned assessment order without providing sufficient opportunities to the petitioner. Despite the petitioner's requests for adjournment to file detailed replies with supporting documents and for personal hearing following show cause notices, the respondent proceeded with the assessment. The Court held that when confirming a demand, authorities must provide adequate opportunity of hearing, which was denied in this case, necessitating remand for consideration on merits.
The HC set aside both the assessment order and rectification order, remanding the matter to the assessing authority for fresh consideration. The Court found that the respondent violated principles of natural justice by issuing the impugned assessment order without providing sufficient opportunities to the petitioner. Despite the petitioner's requests for adjournment to file detailed replies with supporting documents and for personal hearing following show cause notices, the respondent proceeded with the assessment. The Court held that when confirming a demand, authorities must provide adequate opportunity of hearing, which was denied in this case, necessitating remand for consideration on merits.
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