Jurisdictional validity of revision notices: incorrect official capacity and mere change of opinion invalidate revision of property income assessments...
Bogus-purchase additions are limited to embedded profit where corresponding sales are accepted, while accommodation-entry information can support reas...
Section 75(7) of the UPGST Act prohibits confirmation of a tax demand exceeding the amount proposed in the show cause notice. An adjudication order confirming higher demands on both disputed counts therefore contains a fundamental and incurable defect. The order was set aside and the matter remitted for fresh adjudication, without allowing issuance of a fresh notice.
Section 75(7) of the UPGST Act prohibits confirmation of a tax demand exceeding the amount proposed in the show cause notice. An adjudication order confirming higher demands on both disputed counts therefore contains a fundamental and incurable defect. The order was set aside and the matter remitted for fresh adjudication, without allowing issuance of a fresh notice.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
