Home Highlights January 2016 Year 2016 This

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1. Validity of Revision u/s 263 - The order passed by the PCIT suffers from lack of due opportunity of hearing as the PCIT while making such observation that the lender...

2. Revision u/s 263 by CIT - deduction claimed u/s 54EC - It is mandatory to apply the principles of natural justice irrespective of the fact as to whether there is any...

3. AO suo-moto framed the order u/s. 154 and rectified the order - AO framed order u/s. 154 of the Act without affording a reasonable and adequate opportunity of being...

4. Principles of natural justice - validity of SCN - vague and cryptic SCN - Section 75 of GST Act is complete Code in itself which prescribes for various stages or...

5. Faceless Assessment - Non affording a reasonable opportunity to be heard through video conferencing - The court referred to Section 144B(6)(vii) and (viii) of the Income...

6. Service of Demand Notice - Detention/Confiscation of goods - opportunity of being heard is to be given to both the owner of the goods as also the owner of the conveyance....

7. Revision u/s 263 by CIT - Notice issued u/s 263 not accompanied with DIN (Document identification number) - As explained by the Hon'ble Apex Court per a series of...

8. Revision u/s 263 - The word ‘may’ used in Section 263 should be presumed to be shall or otherwise interpreting the word “may” as not mandatory, orders can be passed even...

9. Revision u/s 263 based on DVO's report received after assessment culmination was invalid as per section 142A(4), DVO failed to provide opportunity of being heard to...

10. Revision u/s 263 - Opportunity of being heard is little more than serving a notice on assessee. It is not an empty formality. - Since the mandatory requirement of...

11. Effective opportunity - Courts have consistently interpreted the phrase 'effective opportunity' to mean and include an opportunity of personal hearing as well. In this...

12. Reasonable opportunity of being heard cannot be restricted to issuance of show cause notice. When consequences are grave, principles of natural justice must be complied...

13. The case pertains to a violation of the principles of natural justice, wherein the petitioner's right to an opportunity for personal hearing, as provided under the law,...

14. Ex-parte order passed by CIT(A) set aside. Adequate opportunity of hearing not provided to assessee despite raising grounds challenging additions by AO. Principles of...

15. Revision u/s 263 - wrongful Capital gain computation - As further seen from the Revision Order the assessee has not made the claim of Stamp Duty expenses which is also...