Validity of faceless assessment procedure challenged for jurisdictional AO intervention mid-remand, resulting in quashing of assessment for procedural...
Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismis...
Challenge to dismissal of the statutory appeal as time-barred beyond four months turned on whether sufficient cause was shown for condonation. The petitioner relied on alleged hospitalization of counsel's wife but produced no supporting medical documents or counsel declaration either before the appellate authority or with the writ, despite repeated opportunities and adjournments, including after refiling following registry objections. In the absence of any material substantiating the pleaded cause, no arbitrariness or perversity was shown warranting interference under Article 226. The writ petition was dismissed, affirming rejection of the appeal on limitation. - HC
Challenge to dismissal of the statutory appeal as time-barred beyond four months turned on whether sufficient cause was shown for condonation. The petitioner relied on alleged hospitalization of counsel's wife but produced no supporting medical documents or counsel declaration either before the appellate authority or with the writ, despite repeated opportunities and adjournments, including after refiling following registry objections. In the absence of any material substantiating the pleaded cause, no arbitrariness or perversity was shown warranting interference under Article 226. The writ petition was dismissed, affirming rejection of the appeal on limitation. - HC
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