Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
HC set aside the impugned order and remanded the matter to the assessing authority for fresh adjudication under the amended Section 148A (effective 1 Sept 2024), in light of the GST order dated 11 July 2025. The Court observed the earlier assessment could not have taken the subsequent GST closure into account and that the GST closure bears materially on the Section 148A proceedings. The petitioner is permitted to file the GST order with the Assistant Commissioner of Income Tax, Circle-25(1), accompanied by a concise note of submissions within four weeks. The challenge to the validity of the initiation notice was left open for determination at a later stage if necessary.
HC set aside the impugned order and remanded the matter to the assessing authority for fresh adjudication under the amended Section 148A (effective 1 Sept 2024), in light of the GST order dated 11 July 2025. The Court observed the earlier assessment could not have taken the subsequent GST closure into account and that the GST closure bears materially on the Section 148A proceedings. The petitioner is permitted to file the GST order with the Assistant Commissioner of Income Tax, Circle-25(1), accompanied by a concise note of submissions within four weeks. The challenge to the validity of the initiation notice was left open for determination at a later stage if necessary.
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