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...
The SC dismissed the review petition challenging the quashing of criminal proceedings under Section 276CC related to the non-filing of income tax returns for AY 2012-2013. The petitioner had filed a revised return, and penalty proceedings were dropped, resulting in an ordered refund. The Court found no error apparent in the prior order quashing the criminal case, deeming continuation of proceedings unnecessary. Consequently, the criminal proceedings against the appellant under Section 276CC remain quashed, and the review petition was dismissed.
The SC dismissed the review petition challenging the quashing of criminal proceedings under Section 276CC related to the non-filing of income tax returns for AY 2012-2013. The petitioner had filed a revised return, and penalty proceedings were dropped, resulting in an ordered refund. The Court found no error apparent in the prior order quashing the criminal case, deeming continuation of proceedings unnecessary. Consequently, the criminal proceedings against the appellant under Section 276CC remain quashed, and the review petition was dismissed.
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