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…
Lack Of Proper Opportunity To Explain Bogus Creditors; ITAT Remits Matter With One More Opportunity
The ITAT remitted a case for re-examination due to lack of proper opportunity given to the assessee to explain transactions with alleged bogus creditors. The decision underscores the principle of natural justice in tax proceedings, ensuring taxpayers have adequate chance to present evidence before disallowances are imposed.