Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
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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