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...
Service tax demand based solely on Form 26AS entries could not be sustained without independent examination of the nature of the services rendered and their taxability; the confirming order on tax, interest and penalties was set aside, and the consequential recovery action failed with it. Extended limitation under the proviso to section 73(1) also could not be invoked in the absence of recorded findings of fraud, suppression or wilful misstatement, making the assumption of jurisdiction legally unsustainable; the demand and attachment notices were quashed.
Service tax demand based solely on Form 26AS entries could not be sustained without independent examination of the nature of the services rendered and their taxability; the confirming order on tax, interest and penalties was set aside, and the consequential recovery action failed with it. Extended limitation under the proviso to section 73(1) also could not be invoked in the absence of recorded findings of fraud, suppression or wilful misstatement, making the assumption of jurisdiction legally unsustainable; the demand and attachment notices were quashed.
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