Income Tax : The Calcutta High Court quashed a Section 143(3) assessment after finding that the assessee was denied a meaningful opportunity of...
Corporate Law : This article examines how natural justice focuses on the fairness of decision-making processes rather than the correctness of outc...
Income Tax : Courts have validated the faceless assessment framework while insisting on strict adherence to fairness. The key takeaway is that ...
Goods and Services Tax : The Court ruled that issuing an SCN before the pre-SCN reply period expires violates natural justice. The key takeaway is that aut...
Goods and Services Tax : The Court held that authorities must provide a personal hearing before issuing adverse GST orders under Section 73. Failure to fol...
Income Tax : The High Court held that an assessment order passed without issuing a show cause notice detailing the proposed additions violated ...
Income Tax : The Madras High Court held that assessment proceedings should include a show cause notice identifying the proposed additions befor...
Income Tax : Gujarat HC quashed the reassessment proceedings after holding that ignoring the assessee's adjournment request violated natural ju...
Income Tax : ITAT remanded the matter after holding that the CIT(A) passed a non-speaking order without giving reasons or properly considering ...
Income Tax : The High Court found that the appellate authority had failed to act on the Tribunal's direction requiring a speaking order for Ass...
The court concluded that there was no violation of natural justice, especially as the petitioner chose not to respond to any notices. The assessment order was deemed valid, and the writ petition was dismissed, with the petitioner retaining the right to explore other legal remedies available.
Kerala High Court nullifies Income Tax order against Anna Aluminium Company, citing violation of natural justice due to disregarding video conferencing hearing request. Full text of judgment included.
Read the Kerala High Court’s judgment annulling Income Tax Act Section 148A(d) order against Dinesh Dinakaran Pillai. Learn about the case and the court’s decision.
The court emphasizes that the petitioner received eight notices under Section 142(1) and two show cause notices under Section 144. Despite ample opportunities, the petitioner did not respond or seek extensions. The court concludes that the petitioner cannot now claim a violation of natural justice, as there was substantial compliance.
This HC directs CIT (A) to consider Appellant’s grounds & pass Order on merits: read our blog post to learn more about this Madras High Court judgment!
Calcutta High Court directs a fresh order on Income Tax Officer’s violation of natural justice in Section 148A(d) case. Details of the judgment here.
Explore the Madras High Court’s judgment in the case of Vikas Sharma vs Additional Commissioner of Customs, addressing penalties on a Customs Officer for abetting gold smuggling. The court examines challenges related to the denial of mandated opportunities under Section 112(a)(i) of the Customs Act, emphasizing principles of natural justice. Read the full text for an in-depth analysis and the court’s directive on seeking statutory remedies.
Allahabad HC addresses denial of personal hearing in tax assessment. Ruling emphasizes natural justice principles. Brijesh Kumar Singh vs. State of U.P.
Explore the ITAT Pune order on Seth Bechardas Jain Trust 80G(5) challenge. Detailed analysis of rejection, lack of notice, and violation of natural justice.
Relief for Indus Towers as Delhi High Court nullifies Income Tax Assessment Order, citing non-compliance with natural justice. Full analysis of the judgment in Indus Towers Limited vs. ACIT.
