Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Appeals against revision orders must identify a grievance with the revision itself. Grounds confined to a consequential assessment do not challenge the revision order. Where every ground targets only the consequential assessment, no maintainable challenge to the revision exists, and dismissal follows independently of any issue concerning delay in filing the appeal. This requirement ensures that appellate grounds correspond to the order purportedly under challenge rather than to a separate consequential assessment.
Appeals against revision orders must identify a grievance with the revision itself. Grounds confined to a consequential assessment do not challenge the revision order. Where every ground targets only the consequential assessment, no maintainable challenge to the revision exists, and dismissal follows independently of any issue concerning delay in filing the appeal. This requirement ensures that appellate grounds correspond to the order purportedly under challenge rather than to a separate consequential assessment.
Note: It is a system-generated summary and is for quick reference only.