Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
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The High Court set aside the order rejecting revocation of cancellation of registration after finding that the petitioner should be given an adequate opportunity to respond to the show-cause notice in the revocation proceedings. It did not decide whether the original time granted by the authority was sufficient on merits; instead, it applied natural justice and directed that the petitioner be allowed to file objections within the time fixed by the Court. The authority was then required to consider those objections and pass a fresh order.
The High Court set aside the order rejecting revocation of cancellation of registration after finding that the petitioner should be given an adequate opportunity to respond to the show-cause notice in the revocation proceedings. It did not decide whether the original time granted by the authority was sufficient on merits; instead, it applied natural justice and directed that the petitioner be allowed to file objections within the time fixed by the Court. The authority was then required to consider those objections and pass a fresh order.
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