Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
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Failure to establish service of hearing notices before ex parte appellate adjudication amounted to a violation of natural justice. The Court accepted that the assessee had been deprived of an effective opportunity of hearing because the record did not clearly show service of the relevant intimations, and some documents were not traceable. On that procedural defect alone, without examining the tax dispute on merits, the impugned appellate order was set aside and the appeal was restored for fresh adjudication after granting due opportunity of hearing.
Failure to establish service of hearing notices before ex parte appellate adjudication amounted to a violation of natural justice. The Court accepted that the assessee had been deprived of an effective opportunity of hearing because the record did not clearly show service of the relevant intimations, and some documents were not traceable. On that procedural defect alone, without examining the tax dispute on merits, the impugned appellate order was set aside and the appeal was restored for fresh adjudication after granting due opportunity of hearing.
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