Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
A writ petition challenging search, seizure, suspension of registration, bank attachment and related proceedings was not entertained because the controversy had already moved to the final adjudication orders under the statute. Once those final orders were passed, the petitioners were required to pursue the appellate remedy, where the same grounds remained available. The Court also noted that no appeal could be treated as pending because the stated appeal had not satisfied the statutory pre-deposit requirement. In these circumstances, there was no basis to invoke writ jurisdiction again over the same subject matter, and the petition was dismissed with liberty to challenge the final orders in appeal.
A writ petition challenging search, seizure, suspension of registration, bank attachment and related proceedings was not entertained because the controversy had already moved to the final adjudication orders under the statute. Once those final orders were passed, the petitioners were required to pursue the appellate remedy, where the same grounds remained available. The Court also noted that no appeal could be treated as pending because the stated appeal had not satisfied the statutory pre-deposit requirement. In these circumstances, there was no basis to invoke writ jurisdiction again over the same subject matter, and the petition was dismissed with liberty to challenge the final orders in appeal.
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