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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A return filed in response to notice under section 148 was treated as a return under section 139, and if it was defective for want of e-verification, the Assessing Officer had to intimate the defect and allow cure under section 139(9). Once the Assessing Officer acted on that return, issuance of notice under section 143(2) became mandatory before framing reassessment. As no such notice was shown, the Tribunal held the reassessment bad in law and void ab initio, following earlier Delhi High Court decisions.
A return filed in response to notice under section 148 was treated as a return under section 139, and if it was defective for want of e-verification, the Assessing Officer had to intimate the defect and allow cure under section 139(9). Once the Assessing Officer acted on that return, issuance of notice under section 143(2) became mandatory before framing reassessment. As no such notice was shown, the Tribunal held the reassessment bad in law and void ab initio, following earlier Delhi High Court decisions.
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