Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
An assessment order passed under section 143(3) read with section 144B was set aside because the assessee's reply was not considered and the position on the adjournment request was not clearly communicated. The Court held that, where an adjournment is sought, the Assessing Officer must communicate whether it is granted and, if so, the next date of hearing through the prescribed mode. Since the assessee filed a reply within the time stated and the impugned order made no reference to that reply or the accompanying submissions, the order breached the right of hearing and violated principles of natural justice. The assessment and demand notice were quashed and the matter remitted for fresh assessment after due hearing.
An assessment order passed under section 143(3) read with section 144B was set aside because the assessee's reply was not considered and the position on the adjournment request was not clearly communicated. The Court held that, where an adjournment is sought, the Assessing Officer must communicate whether it is granted and, if so, the next date of hearing through the prescribed mode. Since the assessee filed a reply within the time stated and the impugned order made no reference to that reply or the accompanying submissions, the order breached the right of hearing and violated principles of natural justice. The assessment and demand notice were quashed and the matter remitted for fresh assessment after due hearing.
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