Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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