Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
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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