Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition...
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A fresh claim for exemption on sale of agricultural land cannot be rejected merely because it was not made through a revised return. The Tribunal treated Goetze (India) as confined to the Assessing Officer's power and held that an appellate authority may examine a fresh claim already supported by material on record; the exemption issue was remitted for decision on merits. On the housing project deduction, the direction to verify whether the flats met the 1,500 sq. ft. built-up area condition was upheld as a limited compliance check.
A fresh claim for exemption on sale of agricultural land cannot be rejected merely because it was not made through a revised return. The Tribunal treated Goetze (India) as confined to the Assessing Officer's power and held that an appellate authority may examine a fresh claim already supported by material on record; the exemption issue was remitted for decision on merits. On the housing project deduction, the direction to verify whether the flats met the 1,500 sq. ft. built-up area condition was upheld as a limited compliance check.
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