Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced val...
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discreti...
Section 250(6) requires an appellate authority to determine the points in appeal on merits and record reasons for its decision. Non-compliance with hearing notices does not permit a cryptic ex parte affirmation of reassessment additions without addressing the issues, undertaking necessary enquiries, or obtaining assessment records. Although the assessee must comply with notices, any ex parte disposal must remain a reasoned decision on merits. The non-speaking appellate order was set aside and remanded for fresh adjudication after opportunity to both parties; continued non-compliance permits ex parte adjudication on merits.
Section 250(6) requires an appellate authority to determine the points in appeal on merits and record reasons for its decision. Non-compliance with hearing notices does not permit a cryptic ex parte affirmation of reassessment additions without addressing the issues, undertaking necessary enquiries, or obtaining assessment records. Although the assessee must comply with notices, any ex parte disposal must remain a reasoned decision on merits. The non-speaking appellate order was set aside and remanded for fresh adjudication after opportunity to both parties; continued non-compliance permits ex parte adjudication on merits.
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