Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
HC allowed the writ, holding that rejection of the Petitioner's SVLDR-1 declaration without affording an opportunity of hearing violated principles of natural justice. The impugned e-mail rejection dated 6 February 2020 was quashed and set aside, and the declaration was ordered to be accepted with the duty liability quantified at Rs. 1,06,21,929/-. The Respondents were directed to compute the revised payable amount under the SVLDR scheme, deducting a verified pre-deposit of Rs. 29,72,500/-. The petition was disposed of, with the court noting that upholding the rejection would have necessitated protracted adjudication and appeals, causing undue prejudice to the Petitioner.
HC allowed the writ, holding that rejection of the Petitioner's SVLDR-1 declaration without affording an opportunity of hearing violated principles of natural justice. The impugned e-mail rejection dated 6 February 2020 was quashed and set aside, and the declaration was ordered to be accepted with the duty liability quantified at Rs. 1,06,21,929/-. The Respondents were directed to compute the revised payable amount under the SVLDR scheme, deducting a verified pre-deposit of Rs. 29,72,500/-. The petition was disposed of, with the court noting that upholding the rejection would have necessitated protracted adjudication and appeals, causing undue prejudice to the Petitioner.
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