Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
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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.
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