Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Where no return was filed under section 139 within time, exemption under sections 11 and 12 could not be claimed for the first time in returns furnished in response to section 148 notices. The ITAT held that the deeming fiction treating a reassessment return as a section 139 return cannot be used to convert reopened proceedings into a vehicle for fresh reliefs not claimed originally. Relying on Sun Engineering Works and the Special Bench in SEW Infrastructure, it held that reopening is meant to assess escaped income, not to entertain new exemption claims raised only after reassessment begins. The Revenue's appeals were allowed and the exemption orders were reversed.
Where no return was filed under section 139 within time, exemption under sections 11 and 12 could not be claimed for the first time in returns furnished in response to section 148 notices. The ITAT held that the deeming fiction treating a reassessment return as a section 139 return cannot be used to convert reopened proceedings into a vehicle for fresh reliefs not claimed originally. Relying on Sun Engineering Works and the Special Bench in SEW Infrastructure, it held that reopening is meant to assess escaped income, not to entertain new exemption claims raised only after reassessment begins. The Revenue's appeals were allowed and the exemption orders were reversed.
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