Saturday, May 5, 2018

HC: Tribunal must hear taxpayer before allowing Revenue's ‘early hearing’ application

Delhi HC rules in favour of NDTV promoter Prannoy Roy (assessee), holds that order granting early hearing to Department is a ‘judicial order’and not an ‘administrative’ order; Assessee had challenged the Tribunal order granting early hearing to Department on the ground that neither the Department’s application for ‘early hearing’ nor the ITAT's order granting such early hearing were provided to assessee; HC rules that assessee must be granted hearing before allowing Department’s ‘early hearing’ plea, also rejects ITAT's admission of additional evidence without hearing opportunity to assessee 

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Delhi HC holds 10% pre-deposit requirement for penalty-only appeals inapplicable where SCN was issued before amendment

  This Tax Alert summarizes a recent ruling of the Delhi High Court (HC) [1] on whether the newly introduced pre-deposit requirement for fi...