Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Natural justice and audi alteram partem obligations govern appellate adjudication: where an order is passed without affording the department a fair hearing, the appellate authority may set aside the decision and remand for fresh adjudication. Section 128-A permits referring matters back when principles of natural justice were not followed, and authorities must give clear reasons for orders. The impugned Commissioner (Appeals) order was found to breach natural justice and was set aside, with directions to decide the appeals de novo after giving both sides opportunity to be heard.
Natural justice and audi alteram partem obligations govern appellate adjudication: where an order is passed without affording the department a fair hearing, the appellate authority may set aside the decision and remand for fresh adjudication. Section 128-A permits referring matters back when principles of natural justice were not followed, and authorities must give clear reasons for orders. The impugned Commissioner (Appeals) order was found to breach natural justice and was set aside, with directions to decide the appeals de novo after giving both sides opportunity to be heard.
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