Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
HC remanded the matter concerning SCN No. 09/2023 due to procedural irregularities in notice service. The court noted that prior to 16th January 2024, show cause notices were uploaded in 'Additional Notices Tab', potentially preventing proper access. Considering the petitioner did not receive adequate opportunity to be heard, the HC directed the adjudicating authority to provide fresh notice. The petitioner was granted time until 15th July 2025 to file reply, with a mandatory personal hearing to be scheduled after submission. The original impugned order was set aside, and the petition was disposed of accordingly.
HC remanded the matter concerning SCN No. 09/2023 due to procedural irregularities in notice service. The court noted that prior to 16th January 2024, show cause notices were uploaded in 'Additional Notices Tab', potentially preventing proper access. Considering the petitioner did not receive adequate opportunity to be heard, the HC directed the adjudicating authority to provide fresh notice. The petitioner was granted time until 15th July 2025 to file reply, with a mandatory personal hearing to be scheduled after submission. The original impugned order was set aside, and the petition was disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
