Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Page of 4788
Press 'Enter' after typing page number.
481 to 500 of 95752 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
A single show-cause notice or composite assessment order cannot cover multiple tax periods where separate year-wise proceedings are required under Sections 73 and 74. The notes state that an assessment covering 2017-18 and 2018-19 was therefore set aside, with liberty to commence fresh proceedings separately for each financial year, subject to the deposit condition and exclusion of time for limitation. They also record that a writ challenge to the original assessment remains maintainable despite dismissal of an appeal, so the appellate dismissal did not prevent examination of the assessment's legality. The matter was consequently remitted on the limited ground of the composite assessment.
A single show-cause notice or composite assessment order cannot cover multiple tax periods where separate year-wise proceedings are required under Sections 73 and 74. The notes state that an assessment covering 2017-18 and 2018-19 was therefore set aside, with liberty to commence fresh proceedings separately for each financial year, subject to the deposit condition and exclusion of time for limitation. They also record that a writ challenge to the original assessment remains maintainable despite dismissal of an appeal, so the appellate dismissal did not prevent examination of the assessment's legality. The matter was consequently remitted on the limited ground of the composite assessment.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
