Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
Rejection of a refund claim without considering the taxpayer's request for a personal hearing and without fixing a hearing date violated the prescribed statutory procedure. The High Court noted that the reply to the show cause notice had expressly sought a virtual hearing, yet the authority proceeded to reject the claim without granting that opportunity. As the Rules required hearing before a refund application could be rejected, the order was held to suffer from procedural breach. The refund rejection was quashed and the matter remitted to the competent authority for fresh consideration in accordance with law.
Rejection of a refund claim without considering the taxpayer's request for a personal hearing and without fixing a hearing date violated the prescribed statutory procedure. The High Court noted that the reply to the show cause notice had expressly sought a virtual hearing, yet the authority proceeded to reject the claim without granting that opportunity. As the Rules required hearing before a refund application could be rejected, the order was held to suffer from procedural breach. The refund rejection was quashed and the matter remitted to the competent authority for fresh consideration in accordance with law.
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