Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Violation of natural justice and entitlement to personal hearing is addressed in the context of writ jurisdiction and availability of statutory appellate remedy; where a statutory forum exists and is functional, the writ remedy should be relegated and the statutory appeal procedure followed, including compliance with any conditions attached to filing such appeal (pre-deposit requirement), and the writ court must not bypass those conditions. The petition was disposed directing availing of the appellate forum without expressing opinion on merits, and interlocutory applications stood disposed.
Violation of natural justice and entitlement to personal hearing is addressed in the context of writ jurisdiction and availability of statutory appellate remedy; where a statutory forum exists and is functional, the writ remedy should be relegated and the statutory appeal procedure followed, including compliance with any conditions attached to filing such appeal (pre-deposit requirement), and the writ court must not bypass those conditions. The petition was disposed directing availing of the appellate forum without expressing opinion on merits, and interlocutory applications stood disposed.
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