PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Where additions rested entirely on seized material and statements from the search of a related person, the assessee, as an 'other person', had to be proceeded against under the special search regime in section 153C. The non-obstante clause in section 153C overrides sections 147 and 148, so the Assessing Officer could not bypass that machinery and reopen the assessment on the same search material. Because the section 153C procedure was not followed, the notice under section 148 and all consequential reassessment proceedings were without jurisdiction and were quashed for both years.
Where additions rested entirely on seized material and statements from the search of a related person, the assessee, as an 'other person', had to be proceeded against under the special search regime in section 153C. The non-obstante clause in section 153C overrides sections 147 and 148, so the Assessing Officer could not bypass that machinery and reopen the assessment on the same search material. Because the section 153C procedure was not followed, the notice under section 148 and all consequential reassessment proceedings were without jurisdiction and were quashed for both years.
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