Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
The HC held that the Assessment Order issued under section 143(3) read with section 144B and the Demand Notice under section 156 were invalid due to violation of the principles of natural justice. The petitioner's specific request for a personal hearing via video conferencing was denied, resulting in a breach of the audi alteram partem rule. The court emphasized that a fair hearing necessitates an opportunity to be heard and a proper chance to defend the case, which was not afforded. Consequently, the impugned orders were quashed and set aside, ruling in favor of the assessee.
The HC held that the Assessment Order issued under section 143(3) read with section 144B and the Demand Notice under section 156 were invalid due to violation of the principles of natural justice. The petitioner's specific request for a personal hearing via video conferencing was denied, resulting in a breach of the audi alteram partem rule. The court emphasized that a fair hearing necessitates an opportunity to be heard and a proper chance to defend the case, which was not afforded. Consequently, the impugned orders were quashed and set aside, ruling in favor of the assessee.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
