The court set aside reassessment proceedings after finding doubt over valid service of notices. Failure to ensure proper communication denied the assessee a fair hearing.
The High Court quashed an ex-parte appellate order after finding that penalty was enhanced without giving the taxpayer an opportunity of hearing. The ruling holds that such enhancement violates Section 107(11) and principles of natural justice.
The court upheld customs seizure during domestic transit, holding that prima facie “reason to believe” based on suspicious circumstances is sufficient. Detailed reasons need not be recorded at the seizure stage.
Calcutta High Court held that Look Out Circular is quashed since the investigation is going on and no interim report is submitted. Thus, as on date there is no cognizable case initiated against petitioner under the Indian Penal Code.
The court held that failure to apply Clause 3(d) of the RBI Master Circular invalidated the wilful defaulter declaration. Non-Executive Directors cannot be tagged without strict proof of knowledge, consent, or connivance.
The court held that an Assessing Officer must give clear reasons while rejecting an immunity application under Section 270AA. An unreasoned rejection order was found unsustainable and was set aside.
The court held that blocking of an electronic credit ledger under Rule 86A cannot continue beyond one year. Authorities were directed to immediately withdraw the restriction once the statutory period expired.
The court held that dismissal of an appeal solely for delay was unsustainable where notices were uploaded under an obscure portal tab and service was not proved, restoring the matter for fresh adjudication.
The court held that tax liability cannot be increased at the appellate stage on a new ground without giving the assessee an opportunity of hearing. Enhancement without following Section 107(11) was set aside and remanded.
The Court set aside an assessment passed despite an existing stay order, holding that proceedings undertaken in violation of judicial restraint cannot stand.
