Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
ITAT remanded the case back to CIT(A) due to procedural irregularities in ex-parte order. The tribunal found that the CIT(A) failed to conduct proper deliberation on appeal merits and did not consider available material on record. The order was set aside, providing the assessee a final opportunity to present arguments before the first appellate authority. The tribunal's decision was consistent with precedent, emphasizing the need for substantive adjudication and fair hearing in tax appeal proceedings.
ITAT remanded the case back to CIT(A) due to procedural irregularities in ex-parte order. The tribunal found that the CIT(A) failed to conduct proper deliberation on appeal merits and did not consider available material on record. The order was set aside, providing the assessee a final opportunity to present arguments before the first appellate authority. The tribunal's decision was consistent with precedent, emphasizing the need for substantive adjudication and fair hearing in tax appeal proceedings.
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