Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Assessment and recovery proceedings were held invalid because service of notice was not proved and the assessee was denied an effective opportunity of hearing, amounting to breach of natural justice. The Court found that the postal notice was returned unserved and the alleged e-mail did not establish effective service, so no notice was served before or after the assessment order. The impugned assessment order and consequential recovery proceedings were therefore quashed, and the matter was remanded to the assessing authority for fresh assessment after due notice and opportunity to respond, with exclusion of the intervening period for limitation.
Assessment and recovery proceedings were held invalid because service of notice was not proved and the assessee was denied an effective opportunity of hearing, amounting to breach of natural justice. The Court found that the postal notice was returned unserved and the alleged e-mail did not establish effective service, so no notice was served before or after the assessment order. The impugned assessment order and consequential recovery proceedings were therefore quashed, and the matter was remanded to the assessing authority for fresh assessment after due notice and opportunity to respond, with exclusion of the intervening period for limitation.
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