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...
Failure to grant an effective personal hearing after a specific request vitiated the adjudication order for breach of natural justice. The HC held that under Section 75(4), once a hearing is sought, it becomes mandatory, and the date of hearing must be separately intimated in advance. A mere statement in the order that the petitioner was heard on the same day its reply was filed was insufficient, especially where the show-cause notice only called for a reply and did not inform that oral hearing would also occur then. The adjudication was therefore set aside, with liberty to the authority to give due notice, hear the petitioner afresh, and pass a fresh order.
Failure to grant an effective personal hearing after a specific request vitiated the adjudication order for breach of natural justice. The HC held that under Section 75(4), once a hearing is sought, it becomes mandatory, and the date of hearing must be separately intimated in advance. A mere statement in the order that the petitioner was heard on the same day its reply was filed was insufficient, especially where the show-cause notice only called for a reply and did not inform that oral hearing would also occur then. The adjudication was therefore set aside, with liberty to the authority to give due notice, hear the petitioner afresh, and pass a fresh order.
Note: It is a system-generated summary and is for quick reference only.