Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
The HC held that a remand order requiring the show cause notice dated 8 February 2023 and the cancellation proceedings to be considered together had to be followed by the original authority, because both matters could affect the adjudication. The impugned order was passed without compliance with that appellate direction, so it was set aside. The proceedings were restored to the Joint Commissioner for fresh adjudication in accordance with the remand order and after granting the parties a fair opportunity of hearing, with all contentions left open.
The HC held that a remand order requiring the show cause notice dated 8 February 2023 and the cancellation proceedings to be considered together had to be followed by the original authority, because both matters could affect the adjudication. The impugned order was passed without compliance with that appellate direction, so it was set aside. The proceedings were restored to the Joint Commissioner for fresh adjudication in accordance with the remand order and after granting the parties a fair opportunity of hearing, with all contentions left open.
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