Co-operative society's mandatory reserve and share capital fixed deposits with banks-interest treated as business income under 80P(2)(a)(iii) deductio...
Income tax reassessment reopening after four years on investigation tip, without s.147 proviso disclosure failure, struck down as borrowed satisfactio...
Amendment of pleadings and joinder of parties are permitted as a means to secure the right to adjudication on merits and to give effect to principles of natural justice where non-joinder caused dismissal; the tribunal's remedial power to allow rectification of the cause title is exercised in the interest of justice. The impugned dismissal is modified to permit the appellant to implead the necessary party, M/s. Al-Sami Food Exports Pvt Ltd, within two weeks, and respondents retain the right to file their counter after such amendment, preserving equitable balance and opportunity to decide the lis on merits.
Amendment of pleadings and joinder of parties are permitted as a means to secure the right to adjudication on merits and to give effect to principles of natural justice where non-joinder caused dismissal; the tribunal's remedial power to allow rectification of the cause title is exercised in the interest of justice. The impugned dismissal is modified to permit the appellant to implead the necessary party, M/s. Al-Sami Food Exports Pvt Ltd, within two weeks, and respondents retain the right to file their counter after such amendment, preserving equitable balance and opportunity to decide the lis on merits.
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