Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The HC held that the assessment order passed under section 143(3) read with section 144B was invalid due to denial of natural justice, as the petitioner was granted only four effective days to respond to the show-cause notice issued on 28.02.2025. The court found that the Department had ample time to issue the notice earlier and complete the assessment within the statutory period. The short notice period, compounded by non-working days, was held to be unreasonable. Consequently, the show-cause notice and the subsequent assessment order dated 11.03.2025 were quashed. The matter was remitted to the assessing authority to allow the petitioner a fresh opportunity to file a detailed response within seven days, with the authority directed to facilitate submission by reopening the relevant portal.
The HC held that the assessment order passed under section 143(3) read with section 144B was invalid due to denial of natural justice, as the petitioner was granted only four effective days to respond to the show-cause notice issued on 28.02.2025. The court found that the Department had ample time to issue the notice earlier and complete the assessment within the statutory period. The short notice period, compounded by non-working days, was held to be unreasonable. Consequently, the show-cause notice and the subsequent assessment order dated 11.03.2025 were quashed. The matter was remitted to the assessing authority to allow the petitioner a fresh opportunity to file a detailed response within seven days, with the authority directed to facilitate submission by reopening the relevant portal.
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