Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
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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