Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
Failure to afford a personal hearing and reliance on portal-only notice rendered confirmation of show-cause proposals procedurally invalid; the assessment order was set aside and matter remanded. The article explains that while uploading notices on the IT portal can constitute service, the assessing officer must apply mind where the taxpayer does not respond and must explore other prescribed modes of service (for example, registered post with acknowledgement) to secure effective communication. Remedial directions require conditional payment, portal access to file replies, issuance of a clear 14-day notice by registered post fixing a personal hearing date, and fresh adjudication after hearing.
Failure to afford a personal hearing and reliance on portal-only notice rendered confirmation of show-cause proposals procedurally invalid; the assessment order was set aside and matter remanded. The article explains that while uploading notices on the IT portal can constitute service, the assessing officer must apply mind where the taxpayer does not respond and must explore other prescribed modes of service (for example, registered post with acknowledgement) to secure effective communication. Remedial directions require conditional payment, portal access to file replies, issuance of a clear 14-day notice by registered post fixing a personal hearing date, and fresh adjudication after hearing.
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