PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
HC set aside the penalty proceedings against the petitioner under ss. 112(a) and 114AA, holding the adjudicating authority's orders to be non-reasoned and in breach of principles of natural justice for failing to consider the petitioner's submissions. The court found mere conclusory statements of complicity insufficient for imposition of penalties. Without expressing a view on merits, the matter is remanded to respondent No. 2 for de novo adjudication, requiring issuance of a fresh order after affording the petitioner an opportunity of hearing and objectively considering all relevant factors and submissions. The respondent shall complete the exercise within 12 weeks from receipt of this order. Petition disposed of by remand.
HC set aside the penalty proceedings against the petitioner under ss. 112(a) and 114AA, holding the adjudicating authority's orders to be non-reasoned and in breach of principles of natural justice for failing to consider the petitioner's submissions. The court found mere conclusory statements of complicity insufficient for imposition of penalties. Without expressing a view on merits, the matter is remanded to respondent No. 2 for de novo adjudication, requiring issuance of a fresh order after affording the petitioner an opportunity of hearing and objectively considering all relevant factors and submissions. The respondent shall complete the exercise within 12 weeks from receipt of this order. Petition disposed of by remand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
