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...
Admissibility of appeal requires existence of an original return; where an original return under the normal return provision was filed and processed, absence of a return in response to a notice does not permit dismissal under the provision applied by the first appellate authority, so the dismissal was set aside. Advance tax is payable only on estimated and admitted income; requiring payment in respect of disputed or ex parte additions as a precondition to admit an appeal is impermissible. Matter is remitted for fresh assessment after affording the assessee an opportunity to be heard and considering submissions and evidence.
Admissibility of appeal requires existence of an original return; where an original return under the normal return provision was filed and processed, absence of a return in response to a notice does not permit dismissal under the provision applied by the first appellate authority, so the dismissal was set aside. Advance tax is payable only on estimated and admitted income; requiring payment in respect of disputed or ex parte additions as a precondition to admit an appeal is impermissible. Matter is remitted for fresh assessment after affording the assessee an opportunity to be heard and considering submissions and evidence.
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