Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
CIT(E) Rejects S.12AB Application under Income Tax Act without providing sufficient
The ITAT rejected an application under Section 12AB of the Income Tax Act, citing insufficient opportunity to furnish documents. It directed re-adjudication, emphasizing the importance of procedural fairness in tax matters. The case underscores the need for adherence to due process in tax assessments.