The Madras High Court dismissed AIADMK MLA SP Velumani’s challenge to a Rs 7 crore income-tax assessment and penalty. It upheld proceedings under Sections 153C and 271AAC(1), finding no procedural irregularity or violation of natural justice in the case.
The Small Causes Court Hyderabad criticized the Greater Hyderabad Municipal Corporation for failing to follow due procedure in a property tax assessment case, directing municipal officials to strictly comply with statutory requirements before issuing or finalizing tax demands.
