Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
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Electronic dispatch through the ITBA portal determines the issuance date of a reassessment notice where transmission occurs after the statutory transition to the substituted reassessment procedure. A notice dated and digitally signed before 1 April 2021 but triggered and delivered electronically on that date is treated as issued on 1 April 2021, because the Department controlled the transmission delay. Such a notice cannot proceed directly under the earlier reassessment process; it must be treated as a show-cause notice under Section 148A(b), accompanied by the relied-upon information and material, with an opportunity to object before an order under Section 148A(d). Completed reassessment proceedings and consequential notices are therefore liable to be quashed, subject to fresh proceedings and statutory defences.
Electronic dispatch through the ITBA portal determines the issuance date of a reassessment notice where transmission occurs after the statutory transition to the substituted reassessment procedure. A notice dated and digitally signed before 1 April 2021 but triggered and delivered electronically on that date is treated as issued on 1 April 2021, because the Department controlled the transmission delay. Such a notice cannot proceed directly under the earlier reassessment process; it must be treated as a show-cause notice under Section 148A(b), accompanied by the relied-upon information and material, with an opportunity to object before an order under Section 148A(d). Completed reassessment proceedings and consequential notices are therefore liable to be quashed, subject to fresh proceedings and statutory defences.
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