Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quash...
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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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