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...
Kerala High Court grants relief to Lulu International, quashing an assessment order issued without considering their reply. Details and implications in this article.
Read full text of judgment in the case of K. Sivasubramaniam (Deceased) vs ITO by Madras High Court. Detailed analysis of assessment order, brokers’ payments, and a clear non-application of mind in impugned order
Explore case of Mangal Chand vs. ACIT, where an order was made without considering petitioner’s adjournment request, leading to a violation of natural justice.
Kerala High Court invalidates an assessment order under GST Act due to lack of personal hearing. Explore the case details and court’s decision.
Explore the case of Ashok Kumar Vishwakarma Vs. Union of India regarding GST registration cancellation, legal provisions, and the principle of natural justice.
Madras High Court held that assessment order passed without hearing the appellant is cannot be sustained as the same is in violation of the principles of natural justice. Matter remanded for fresh adjudication.
Analysis of the Shiv Charan Vs ITO case by ITAT Delhi, where a fresh adjudication was ordered on income tax addition u/s 68, focusing on procedural fairness.
Madras High Court’s judgment in the case of Jitendra Kumar vs. CBDT, highlighting the importance of fair opportunities and natural justice.
CESTAT Ahmedabad rules in Madhu Silica Pvt Ltd Vs C.C.-Ahmedabad that proper inquiry is required for classifying Malvern Master Sizer under Customs Tariff.
In a case involving violation of natural justice, Calcutta High Court sets aside an Income Tax order for assessment year 2019-20. Details inside
