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...
Amendment of pleadings: the Tribunal upheld the Adjudicating Authority's discretion to permit an amended Form No.1 altering the date of default because amendments or additional documents may be filed before a final order on an insolvency admission application; outcome-liberty to amend was valid and amendment stands. Limitation and prejudice: the Tribunal applied established amendment principles, noting the amended plea remained within limitation and no valuable right of the respondent was lost; outcome-no prejudice shown and reply opportunity sufficed. Procedural exercise of discretion: the authority must assess admission ingredients on pleadings and documents; outcome-matter remitted for merits determination.
Amendment of pleadings: the Tribunal upheld the Adjudicating Authority's discretion to permit an amended Form No.1 altering the date of default because amendments or additional documents may be filed before a final order on an insolvency admission application; outcome-liberty to amend was valid and amendment stands. Limitation and prejudice: the Tribunal applied established amendment principles, noting the amended plea remained within limitation and no valuable right of the respondent was lost; outcome-no prejudice shown and reply opportunity sufficed. Procedural exercise of discretion: the authority must assess admission ingredients on pleadings and documents; outcome-matter remitted for merits determination.
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