Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
HC held that the service of notices via email address listed on MCA website was valid and compliant with procedural rules. The petitioner received and responded to the scrutiny notice, thereby acknowledging awareness of assessment proceedings. Section 292BB was applicable as the petitioner participated in the inquiry and cannot subsequently challenge notice service. The court found no violation of natural justice principles, rejecting the petitioner's contention of improper notice service. The assessment order was upheld, with the court emphasizing that the petitioner's partial response and subsequent non-compliance undermined its procedural objections.
HC held that the service of notices via email address listed on MCA website was valid and compliant with procedural rules. The petitioner received and responded to the scrutiny notice, thereby acknowledging awareness of assessment proceedings. Section 292BB was applicable as the petitioner participated in the inquiry and cannot subsequently challenge notice service. The court found no violation of natural justice principles, rejecting the petitioner's contention of improper notice service. The assessment order was upheld, with the court emphasizing that the petitioner's partial response and subsequent non-compliance undermined its procedural objections.
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