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Gujarat High Court Quashes Orders for Violation of Natural Justice in Customs Case — Remands for Cross-Examination and Hearing. Orders under Customs Act set aside as petitioner denied cross-examination of witnesses and personal hearing, violating principles of natural justice.

The petitioner, Delta Metals and Alloys, filed a Special Civil Application under Article 226 of the Constitution before the Gujarat High Court challen...

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Supreme Court Allows Revenue Appeal: Rectification Under Section 35 of Income-tax Act Valid for Mistake Arising from Retrospective Amendment. Retrospective Operation of Proviso to Section 18-A(5) Renders Original Assessment Order Erroneous on Face of Record.

The dispute arose from the retrospective amendment of Section 18-A(5) of the Indian Income-tax Act, 1922 by the Indian Income-tax (Amendment) Act, 195...