Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Coercive recovery of the tax demand was restrained during pendency of the assessee's appeal because the tax auditor had issued a clarification that the Form-3CD figures reflected a technical or typographical error, and a revised Form-3CD with corrected figures had been filed. As the assessment order and demand were under appellate challenge, the court protected the assessee from recovery action until the appeal was decided, while leaving the merits to the appellate authority. The appeal was also directed to be disposed of expeditiously so the corrected figures could be considered in due course.
Coercive recovery of the tax demand was restrained during pendency of the assessee's appeal because the tax auditor had issued a clarification that the Form-3CD figures reflected a technical or typographical error, and a revised Form-3CD with corrected figures had been filed. As the assessment order and demand were under appellate challenge, the court protected the assessee from recovery action until the appeal was decided, while leaving the merits to the appellate authority. The appeal was also directed to be disposed of expeditiously so the corrected figures could be considered in due course.
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