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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Revenue's remedy for an erroneous assessment order is revision rather than an objection in the assessee's appeal or appellate enhancement without the prescribed statutory process. The notes state that the revenue could not challenge matters not raised by the assessee through the appellate route and should have pursued revision of the second assessment order for alleged non-compliance with an earlier revision direction. Statutory Form 6R is described as valid proof of food-grain purchases from farmers unless specific doubts arise about its genuineness or reliability. In the absence of a legal requirement for further Mandi Samiti certification, lack of such certification could not justify disregarding the forms or sustaining the addition.
Revenue's remedy for an erroneous assessment order is revision rather than an objection in the assessee's appeal or appellate enhancement without the prescribed statutory process. The notes state that the revenue could not challenge matters not raised by the assessee through the appellate route and should have pursued revision of the second assessment order for alleged non-compliance with an earlier revision direction. Statutory Form 6R is described as valid proof of food-grain purchases from farmers unless specific doubts arise about its genuineness or reliability. In the absence of a legal requirement for further Mandi Samiti certification, lack of such certification could not justify disregarding the forms or sustaining the addition.
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