Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
Rectification relating to export refund was rejected without considering documents evidencing realization of export proceeds, thereby breaching natural justice. The record showed the documents were in fact produced with the representation, and the authority failed to address them while deciding rectification. Applying prior binding precedent on illegality and lack of authority in similar refund/rectification rejection, the impugned order was set aside and the matter remitted for fresh consideration of the rectification application in accordance with law; the writ petition was partly allowed. - HC
Rectification relating to export refund was rejected without considering documents evidencing realization of export proceeds, thereby breaching natural justice. The record showed the documents were in fact produced with the representation, and the authority failed to address them while deciding rectification. Applying prior binding precedent on illegality and lack of authority in similar refund/rectification rejection, the impugned order was set aside and the matter remitted for fresh consideration of the rectification application in accordance with law; the writ petition was partly allowed. - HC
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