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Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
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Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
HC dismissed contempt proceedings against respondents 5 and 6 after accepting their uncontroverted explanations in show cause responses, as petitioner filed no rejoinder. Court found illegal recovery by State respondents and directed refund with 9% per annum simple interest from recovery date until refund date, payable within six weeks. State respondents ordered to pay Rs. 10,000 costs to petitioner within same timeframe due to illegal recovery causing litigation. Writ application disposed of with directions for monetary relief and interest compensation to petitioner.
HC dismissed contempt proceedings against respondents 5 and 6 after accepting their uncontroverted explanations in show cause responses, as petitioner filed no rejoinder. Court found illegal recovery by State respondents and directed refund with 9% per annum simple interest from recovery date until refund date, payable within six weeks. State respondents ordered to pay Rs. 10,000 costs to petitioner within same timeframe due to illegal recovery causing litigation. Writ application disposed of with directions for monetary relief and interest compensation to petitioner.
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