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…
Labour Laws
06/09/20264 min read
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Non-Submission of Documents Led to Best Judgment Assessment: Madras HC Quashes Income Tax Order subject to 15% Deposit
Civil LawIncome Tax
The Madras High Court quashed a best-judgment assessment order that was passed due to non-submission of documents. However, the court conditioned its relief on a 15 % pre-deposit of the disputed tax to safeguard revenue. The ruling reinforces principles of natural justice and highlights the need for opportunity and fairness before issuing such orders. (TaxGuru)
