Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17)...
Registration under section 12AA granted where substantive charitable objects for ex-servicemen, incidental commercial activity permitted and profits a...
HC affirmed the Tribunal's decision and dismissed the appeal, holding that penal proceedings under section 271(1)(c) could not be sustained where the Assessing Officer and first appellate authority failed to furnish adverse materials and afford adequate opportunity to the assessee. The court accepted that documents obtained from the Sales Tax Department were provided to the assessee and that the Tribunal correctly found the A.O.'s approach to be legally untenable and prejudicial. Emphasizing principles of fairness and natural justice in penalty proceedings, HC declined to interfere with the Tribunal's reasoning and concluded the impugned order raised no substantial question of law, thereby upholding the relief granted to the assessee.
HC affirmed the Tribunal's decision and dismissed the appeal, holding that penal proceedings under section 271(1)(c) could not be sustained where the Assessing Officer and first appellate authority failed to furnish adverse materials and afford adequate opportunity to the assessee. The court accepted that documents obtained from the Sales Tax Department were provided to the assessee and that the Tribunal correctly found the A.O.'s approach to be legally untenable and prejudicial. Emphasizing principles of fairness and natural justice in penalty proceedings, HC declined to interfere with the Tribunal's reasoning and concluded the impugned order raised no substantial question of law, thereby upholding the relief granted to the assessee.
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