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 flat-booking dispute was treated as a civil and monetary controversy, not a criminal case, where the parties later mutually converted the advance into a loan. As there was no prima facie material of false inducement at the inception, the cheating and criminal breach of trust allegations were held unsustainable and the proceedings were quashed. The forgery allegations also failed because the alleged forged municipal sanction papers surfaced only years after payment, with no nexus to the initial transaction and no material showing preparation of a false document or dishonest intention. The objection based on an earlier interim order was rejected because interim protection did not bind final adjudication.
A flat-booking dispute was treated as a civil and monetary controversy, not a criminal case, where the parties later mutually converted the advance into a loan. As there was no prima facie material of false inducement at the inception, the cheating and criminal breach of trust allegations were held unsustainable and the proceedings were quashed. The forgery allegations also failed because the alleged forged municipal sanction papers surfaced only years after payment, with no nexus to the initial transaction and no material showing preparation of a false document or dishonest intention. The objection based on an earlier interim order was rejected because interim protection did not bind final adjudication.
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