Topic
ITAT Delhi sets a precedent by remanding a case where the CIT(A) failed to pass a reasoned order on merits, violating Section 250(6) of the Income Tax Act. The ruling reinforces the obligation of appellate authorities to provide detailed justification for their decisions, ensuring natural justice for taxpayers.
Karnataka High Court rules that an appellate authority cannot vacate an interim stay without affording the petitioners a hearing, reinforcing natural justice as a constitutional mandate even for interim orders. The Court directed disposal of the appeal within three months while maintaining interim relief, setting a precedent for procedural fairness in service law disputes under the Cooperative Societies Act.
ITAT Patna sets aside CIT(A) order passed ex parte, upholding right to hearing under natural justice. Remands case for fresh adjudication with opportunity to be heard.
Allahabad HC rules that an appellate order passed against a deceased party without hearing the legal successor is a legal nullity. The court emphasized that principles of natural justice mandate affording an opportunity of hearing to successors in land revenue appeals, setting a key precedent for procedural fairness in property disputes.
ITAT Delhi holds that the Commissioner of Income Tax (Appeals) cannot admit new evidence under Section 250(4) without first complying with Rule 46A(3), which mandates the Assessing Officer’s examination and response. The ruling reinforces procedural fairness in appellate proceedings, ensuring revenue authorities are not bypassed in evidence evaluation.
Bombay HC rules that bail conditions permitting travel take precedence over GSR 1993 restrictions, allowing a convicted accused to apply for a passport during appeal pendency, provided it is deposited with the Investigating Officer. The judgment clarifies that statutory travel bans do not automatically bar passport applications if bail terms permit.