Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
The HC quashed the impugned assessment order dated 21.02.2025 and remanded the matter to the respondent for fresh consideration, finding multiple infirmities including breach of natural justice. The court held that the assessing officer failed to consider the petitioner's request for extension/adjournment before passing the assessment, thereby vitiating the proceedings; while an adjournment is not an absolute right, the officer is obliged to examine and either grant or refuse such application on the merits. Because the respondent proceeded without intimating whether the petitioner's request was considered, the assessment is set aside and the petition is disposed of by way of remand for fresh adjudication.
The HC quashed the impugned assessment order dated 21.02.2025 and remanded the matter to the respondent for fresh consideration, finding multiple infirmities including breach of natural justice. The court held that the assessing officer failed to consider the petitioner's request for extension/adjournment before passing the assessment, thereby vitiating the proceedings; while an adjournment is not an absolute right, the officer is obliged to examine and either grant or refuse such application on the merits. Because the respondent proceeded without intimating whether the petitioner's request was considered, the assessment is set aside and the petition is disposed of by way of remand for fresh adjudication.
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