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...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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The HC held that the impugned final assessment order under s.143(3) read with s.144B, the demand notice under s.156 and the penalty notice under s.274 read with s.217AAC for AY 2022-23 were vitiated by a gross violation of natural justice where the respondent afforded the assessee less than three days to file a reply. The court found a breach of the audi alteram partem principle (including the rule against bias) and concluded the petitioner was not heard before passing the assessment. The HC quashed and set aside the impugned orders and allowed the assessee's appeal.
The HC held that the impugned final assessment order under s.143(3) read with s.144B, the demand notice under s.156 and the penalty notice under s.274 read with s.217AAC for AY 2022-23 were vitiated by a gross violation of natural justice where the respondent afforded the assessee less than three days to file a reply. The court found a breach of the audi alteram partem principle (including the rule against bias) and concluded the petitioner was not heard before passing the assessment. The HC quashed and set aside the impugned orders and allowed the assessee's appeal.
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