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    Statutory appellate remedy preserved after portal glitch, with fresh filing permitted and delay condoned
    Absence of Document Identification Number invalidates assessment order; delayed writ entertained subject to partial tax deposit.
    Mandatory pre-show cause intimation under Rule 142(1)(A) is required; non-compliance vitiates the assessment order.
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    Vicarious liability of directors under tax offence provisions: discharge set aside where common finding on day-to-day control failed.
    Search reassessment limits and post-search procedure restrict reopening, with liability cessation addition deleted
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      Applying Mobilox, the NCLAT held that the alleged pre-existing...

      Pre-existing dispute failed where emails and cheques acknowledged liability; insolvency admission followed despite a section 10A objection.

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      IBCMay 23, 2026Case LawsAT
      Applying Mobilox, the NCLAT held that the alleged pre-existing dispute was not contemporaneous with the invoices and was unsupported by material showing a genuine dispute over the 2021 supplies. Emails acknowledging outstanding dues, requests for time, and post-dated cheques amounted to acknowledgment of liability, while the later reply to the Section 138 notice raised only a counter-claim about 2018 iPhone 8 inventory and Apple-related discount issues, not the operational debt in question. The Local Commissioner's report and later arbitration involving Apple were rejected as irrelevant. The defence was held to be a moonshine defence, so debt and default under section 9 stood proved. The section 10A objection also failed, and the Section 9 application was directed to be admitted.

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      ActsIncome Tax