Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or o...
TNMM comparability using audited accounts and working-capital adjustments can eliminate unwarranted transfer-pricing additions where verified margins ...
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Winding-up of a co-operative society based on a statutory inspection requires communication of the inspection report, a reasonable hearing and independent recorded reasons as safeguards of natural justice; non-compliance invalidates the winding-up and consequential liquidation. An RBI requisition following rejection of a banking licence does not displace the Registrar's duty to satisfy statutory conditions and procedure for winding up; it operates alongside those requirements. A statutory appeal provision permitting any member to challenge a winding-up order remains available after appointment of a liquidator. The society was revived as a co-operative credit society, barred from banking, with asset handover supervised by the Registrar.
Winding-up of a co-operative society based on a statutory inspection requires communication of the inspection report, a reasonable hearing and independent recorded reasons as safeguards of natural justice; non-compliance invalidates the winding-up and consequential liquidation. An RBI requisition following rejection of a banking licence does not displace the Registrar's duty to satisfy statutory conditions and procedure for winding up; it operates alongside those requirements. A statutory appeal provision permitting any member to challenge a winding-up order remains available after appointment of a liquidator. The society was revived as a co-operative credit society, barred from banking, with asset handover supervised by the Registrar.
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