Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
A scrutiny notice need not conform to a CBDT-prescribed format where the Income-tax Act and Rules do not mandate that format. The essential requirements are timely issue by the competent authority, notice that the return was selected for scrutiny, and an opportunity to provide supporting evidence. Limited, Complete and Manual Scrutiny are administrative classifications, and failure to disclose the category is not a jurisdictional defect. Although CBDT instructions bind departmental authorities administratively, their breach invalidates proceedings only where they supplement a statutory condition precedent or cause prejudice. A curable format irregularity is protected by section 292B when the notice serves its statutory purpose and no prejudice is shown.
A scrutiny notice need not conform to a CBDT-prescribed format where the Income-tax Act and Rules do not mandate that format. The essential requirements are timely issue by the competent authority, notice that the return was selected for scrutiny, and an opportunity to provide supporting evidence. Limited, Complete and Manual Scrutiny are administrative classifications, and failure to disclose the category is not a jurisdictional defect. Although CBDT instructions bind departmental authorities administratively, their breach invalidates proceedings only where they supplement a statutory condition precedent or cause prejudice. A curable format irregularity is protected by section 292B when the notice serves its statutory purpose and no prejudice is shown.
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