Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
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HC remanded the impugned proceedings to the adjudicating authority, concluding that the Petitioner was denied opportunity to be heard where no reply to the SCNs had been filed. The Court granted the Petitioner an extension until 30 November 2025 to file replies to the SCNs and directed that, upon receipt of such replies, the Adjudicating Authority shall issue a notice for personal hearing and decide the matter on merits afresh. The writ petition is disposed of accordingly, with liberty to the Respondents to proceed in accordance with law after affording the mandated hearing.
HC remanded the impugned proceedings to the adjudicating authority, concluding that the Petitioner was denied opportunity to be heard where no reply to the SCNs had been filed. The Court granted the Petitioner an extension until 30 November 2025 to file replies to the SCNs and directed that, upon receipt of such replies, the Adjudicating Authority shall issue a notice for personal hearing and decide the matter on merits afresh. The writ petition is disposed of accordingly, with liberty to the Respondents to proceed in accordance with law after affording the mandated hearing.
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