Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
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HC held that an assessment order passed under section 143(3) read with section 144B was vitiated by breach of natural justice because the assessee was not given an effective opportunity of hearing. The authority issued a video-conferencing intimation only a few hours before the scheduled hearing, despite the assessee's request for adjournment and for a hearing after a stated date, and did not properly consider the request for reasonable time to file a reply. The assessment was set aside and the matter remanded for a fresh order after granting a meaningful opportunity of hearing, including video conferencing.
HC held that an assessment order passed under section 143(3) read with section 144B was vitiated by breach of natural justice because the assessee was not given an effective opportunity of hearing. The authority issued a video-conferencing intimation only a few hours before the scheduled hearing, despite the assessee's request for adjournment and for a hearing after a stated date, and did not properly consider the request for reasonable time to file a reply. The assessment was set aside and the matter remanded for a fresh order after granting a meaningful opportunity of hearing, including video conferencing.
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