Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
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The HC allowed the petition, holding that the revisional order dated 22 July 2024 is vitiated by want of valid service of the show-cause notice dated 1 July 2024 and by a consequent breach of the principles of natural justice; accordingly, the impugned revisional order is set aside. The court confined its decision to the procedural defect and permitted the Respondent to proceed afresh with the show-cause proceedings: to effect valid service of the 1 July 2024 notice, afford the Petitioner an opportunity of hearing, and thereafter pass appropriate orders in accordance with law. The petition is allowed; the show-cause notice was not annexed to the Respondent's replies.
The HC allowed the petition, holding that the revisional order dated 22 July 2024 is vitiated by want of valid service of the show-cause notice dated 1 July 2024 and by a consequent breach of the principles of natural justice; accordingly, the impugned revisional order is set aside. The court confined its decision to the procedural defect and permitted the Respondent to proceed afresh with the show-cause proceedings: to effect valid service of the 1 July 2024 notice, afford the Petitioner an opportunity of hearing, and thereafter pass appropriate orders in accordance with law. The petition is allowed; the show-cause notice was not annexed to the Respondent's replies.
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