Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
HC exercised judicial discretion under Section 311 Cr.PC, rejecting petitioner's attempt to recall witnesses. The court found no substantive grounds for reopening testimony, noting petitioner's repeated failure to cross-examine respondent and abuse of procedural mechanisms. Trial court's previous orders demonstrated significant leniency, granting multiple adjournments. Fundamental principles of judicial discretion mandate cautious and circumspective application of witness recall provisions. Concluding that petitioner's actions would potentially derail judicial proceedings and cause prejudice, the HC dismissed the petition as meritless, affirming the trial court's original order and maintaining procedural integrity.
HC exercised judicial discretion under Section 311 Cr.PC, rejecting petitioner's attempt to recall witnesses. The court found no substantive grounds for reopening testimony, noting petitioner's repeated failure to cross-examine respondent and abuse of procedural mechanisms. Trial court's previous orders demonstrated significant leniency, granting multiple adjournments. Fundamental principles of judicial discretion mandate cautious and circumspective application of witness recall provisions. Concluding that petitioner's actions would potentially derail judicial proceedings and cause prejudice, the HC dismissed the petition as meritless, affirming the trial court's original order and maintaining procedural integrity.
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TaxTMI 
TaxTMI 
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