Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Observations in an earlier judgment on assessment against an amalgamated entity were only a clarification that the Revenue must act in accordance with law; they did not constitute a finding or direction under sections 150 and 153(6). Applying Rajinder Nath, the Court held that only a finding necessary for disposal of the case can trigger those provisions, and the Revenue could not use the prior judgment to extend jurisdiction. The proviso to section 143(2) continued to apply in the second round, so scrutiny notices issued beyond the prescribed limitation were jurisdiction and could not sustain assessment proceedings against the successor company. The impugned notices and proceedings were quashed.
Observations in an earlier judgment on assessment against an amalgamated entity were only a clarification that the Revenue must act in accordance with law; they did not constitute a finding or direction under sections 150 and 153(6). Applying Rajinder Nath, the Court held that only a finding necessary for disposal of the case can trigger those provisions, and the Revenue could not use the prior judgment to extend jurisdiction. The proviso to section 143(2) continued to apply in the second round, so scrutiny notices issued beyond the prescribed limitation were jurisdiction and could not sustain assessment proceedings against the successor company. The impugned notices and proceedings were quashed.
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