Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
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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