PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
ITAT held that penalty notice served on incorrect email ID violated principles of natural justice. The AO failed to provide reasonable opportunity to assessee by sending notice to wrong email address. CIT(A) prematurely passed order before office hours on the last day of filing, contravening established judicial precedents. The tribunal set aside both assessment and appellate orders, remanding the matter to AO for de novo proceedings with proper notice and opportunity for the assessee to present submissions. Appeal allowed for statistical purposes, directing fresh adjudication ensuring procedural fairness.
ITAT held that penalty notice served on incorrect email ID violated principles of natural justice. The AO failed to provide reasonable opportunity to assessee by sending notice to wrong email address. CIT(A) prematurely passed order before office hours on the last day of filing, contravening established judicial precedents. The tribunal set aside both assessment and appellate orders, remanding the matter to AO for de novo proceedings with proper notice and opportunity for the assessee to present submissions. Appeal allowed for statistical purposes, directing fresh adjudication ensuring procedural fairness.
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