Minimum Public Offer Requirements set tiered issuer-based allotment minima with mandatory staged public shareholding increases and exchange enforcemen...
Disallowance under tax law for investment expenses cannot be applied mechanically; authority must record clear reasons before increasing assessee's su...
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Dominant issue: whether recovery of tax without service of the assessment order or demand notice constitutes recovery without authority of law. Court held that although the department relied on incorrect PAN address, the respondents were obligated to supply the assessment order when recovery was effected; failure to do so rendered the recovery unlawful. Outcome: respondent must refund the recovered amount with interest by 31.03.2026 unless it can trace and serve the assessment order raising the demand by that date; if served, refund is unnecessary and the assessee may challenge the order under Section 246A within 30 days of service. - HC
Dominant issue: whether recovery of tax without service of the assessment order or demand notice constitutes recovery without authority of law. Court held that although the department relied on incorrect PAN address, the respondents were obligated to supply the assessment order when recovery was effected; failure to do so rendered the recovery unlawful. Outcome: respondent must refund the recovered amount with interest by 31.03.2026 unless it can trace and serve the assessment order raising the demand by that date; if served, refund is unnecessary and the assessee may challenge the order under Section 246A within 30 days of service. - HC
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