Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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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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