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...
A personal hearing fixed before the expiry of time allowed for filing a reply to the show cause notice was not an effective opportunity, and the procedure adopted breached principles of natural justice. The assessment order passed under Section 73(9) was therefore unsustainable and quashed by the HC. The matter was remitted to the Assessing Officer to proceed again from the show cause notice stage, with liberty to the taxpayer to file a reply and a fresh personal hearing to be fixed thereafter.
A personal hearing fixed before the expiry of time allowed for filing a reply to the show cause notice was not an effective opportunity, and the procedure adopted breached principles of natural justice. The assessment order passed under Section 73(9) was therefore unsustainable and quashed by the HC. The matter was remitted to the Assessing Officer to proceed again from the show cause notice stage, with liberty to the taxpayer to file a reply and a fresh personal hearing to be fixed thereafter.
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