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...
The Tribunal held that the dominant issue was whether property acquired before the predicate offence could be provisionally attached as "proceeds of crime" under Section 2(1)(u). Applying the second limb of the definition-where original proceeds are not traceable-the authority may attach property of equivalent value; precedent support was invoked. The challenge to jurisdictional change and denial of physical hearing was rejected because virtual hearing provided adequate opportunity and the appellant declined it, so no breach of natural justice. Factual findings that a portion of funds remained unreturned sustained the attachment. Appeals dismissed. - AT
The Tribunal held that the dominant issue was whether property acquired before the predicate offence could be provisionally attached as "proceeds of crime" under Section 2(1)(u). Applying the second limb of the definition-where original proceeds are not traceable-the authority may attach property of equivalent value; precedent support was invoked. The challenge to jurisdictional change and denial of physical hearing was rejected because virtual hearing provided adequate opportunity and the appellant declined it, so no breach of natural justice. Factual findings that a portion of funds remained unreturned sustained the attachment. Appeals dismissed. - AT
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