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...
SCN was issued on 27.03.2023 at 9.10.33 p.m. and petitioner was given 13 hours time to reply, which violates principles of natural justice
HC held that orders of assessment suffer from violation of principles of natural justice. Correspondence between parties establishes that petitioner was cooperating with proceedings for assessment.
Assessee submitted that there were violations of principles of natural justice as only one date of hearing was fixed and assessee was not given sufficient opportunity to argue his case.
ITAT held that both AO & CIT(A) passed orders in a very casual manner and in complete disregard to the principles of natural justice.
A contractual employee is defined under Section 2(b) of The Contract Labor (Regulation and Abolition) Act, 1970 which states that a contractual employee is employed by a principal employer in connection with the work of an establishment through a contractor.
In a historic ruling, the Supreme Court mandates adherence to natural justice principles in bank fraud classifications, impacting borrowers’ rights.
Shrijit Arvindrao Pawar Vs ITO (ITAT Pune) rom mere reading of the assessment order, it would reveal that the Assessing Officer had not given reasonable opportunity to the appellant. The Assessing Officer issued notice u/s 143(2) on 18.11.2019, which was served on the appellant on 21.11.2019. The appellant also filed copy of the record of the […]
Deciding appeal on ex parte basis on very first day of hearing is unjustified & such order is vitiated due to violation of principles of natural justice
Harbhan Singh Sandhu Vs CC (CESTAT Chandigarh) In view of the judgement of Hon’ble Supreme Court in the case of Shabina Abraham vs. CCE-2015 (322) ELT 372 (SC), wherein it has been held that no proceeding can be initiated against dead person as it amounts to violation of natural justice inasmuch as dead person, who […]
ITAT Allahabad held that passing an ex-parte appellate order without providing any opportunity even in case of faceless assessment proceedings unjustified as adherence to Principles of natural justice is one of the most important pillar of the effective judicial delivery system.
