Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
The dominant issue was whether dismissal of the statutory appeals solely for delay was sustainable where the assessee was effectively denied a reasonable opportunity to respond and be heard, since the dates for filing reply and personal hearing were fixed on the same day (or with only a one-day gap), offending principles of natural justice. The Court held that, notwithstanding limits on the appellate authority's power to condone delay, the impugned dismissal orders required interference to secure justice. The dismissal orders were set aside and the appeals were restored subject to deposit of a specified sum within ten days; the demand was made conditional on the appellate outcome. - HC
The dominant issue was whether dismissal of the statutory appeals solely for delay was sustainable where the assessee was effectively denied a reasonable opportunity to respond and be heard, since the dates for filing reply and personal hearing were fixed on the same day (or with only a one-day gap), offending principles of natural justice. The Court held that, notwithstanding limits on the appellate authority's power to condone delay, the impugned dismissal orders required interference to secure justice. The dismissal orders were set aside and the appeals were restored subject to deposit of a specified sum within ten days; the demand was made conditional on the appellate outcome. - HC
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