Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
The HC held that an order passed before the hearing date fixed in the show cause notice, and before receipt of the petitioner's representation, violated principles of natural justice because no effective opportunity of hearing was afforded. The impugned order was quashed on that limited ground, the matter was remanded for fresh consideration after giving the petitioner an opportunity to reply and be heard, and any recovery based on the quashed order was held not to survive.
The HC held that an order passed before the hearing date fixed in the show cause notice, and before receipt of the petitioner's representation, violated principles of natural justice because no effective opportunity of hearing was afforded. The impugned order was quashed on that limited ground, the matter was remanded for fresh consideration after giving the petitioner an opportunity to reply and be heard, and any recovery based on the quashed order was held not to survive.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
