Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Section 75(4) imposes a statutory duty to grant a personal hearing before passing an adverse adjudication order. Where the show cause notice stated that date, time and venue for hearing were not applicable, the absence of any hearing vitiated the order; a failure to file a written reply did not remove the authority's obligation because the assessee could still have appeared, produced records and made submissions. The HC set aside the impugned order and allowed the revenue to proceed afresh only in accordance with law, including compliance with Section 75(4).
Section 75(4) imposes a statutory duty to grant a personal hearing before passing an adverse adjudication order. Where the show cause notice stated that date, time and venue for hearing were not applicable, the absence of any hearing vitiated the order; a failure to file a written reply did not remove the authority's obligation because the assessee could still have appeared, produced records and made submissions. The HC set aside the impugned order and allowed the revenue to proceed afresh only in accordance with law, including compliance with Section 75(4).
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