Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Section 73(9) does not permit the Proper Officer to determine tax liability before the statutory due date for filing the annual return for the relevant financial year has expired. An assessment made before that deadline is premature and beyond the Proper Officer's authority. The premature assessment order was set aside, with fresh assessment proceedings to be undertaken in accordance with law after proper notice and an opportunity of hearing.
Section 73(9) does not permit the Proper Officer to determine tax liability before the statutory due date for filing the annual return for the relevant financial year has expired. An assessment made before that deadline is premature and beyond the Proper Officer's authority. The premature assessment order was set aside, with fresh assessment proceedings to be undertaken in accordance with law after proper notice and an opportunity of hearing.
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