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 ITAT ruled that a short notice period of less than 15 days constitutes a violation of the principles of natural justice, and an appeal cannot be dismissed on such grounds, even if the taxpayer fails to attend.
An analysis of Section 142 of the Income-tax Act, 1961, detailing the powers of the Assessing Officer, statutory limitations, and remedies available to taxpayers.
An ITAT ruling on Aviraldhaani Foundation shows that a trust can be denied charitable registration for having a vague ‘any other activity’ clause, but natural justice must prevail.
Delhi High Court allows a passenger to file a late appeal against a customs order, citing the department’s failure to provide a personal hearing. The court emphasized the importance of natural justice principles.
ITAT Bangalore remands a trust’s 80G cancellation, citing a violation of natural justice. The trust gets a fresh opportunity to prove the genuineness of its activities.
ITAT Bangalore remands a case where an email address was ignored, violating natural justice. The assessee gets a fresh chance to prove his land was agricultural.
Madras High Court mandates tax officers to consider late-filed GST replies, emphasizing natural justice. Order set aside; fresh hearing directed.
The ITAT Ahmedabad set aside an ex-parte order against Shahnawaz Mustakkhan Pathan, ruling that the CIT(A) violated natural justice by sending hearing notices via email despite the assessee’s explicit request not to use that method. The case is now sent back for a fresh hearing.
A High Court ruling affirms that denying cross-examination, even with voluntary witness statements, violates natural justice and invalidates the adjudication.
The ITAT Mumbai has returned a case to the CIT(A), ruling that the appeal was wrongly dismissed on a technicality without considering documents filed on time.
