Effective hearing in GST adjudication requires actual opportunity to respond; ineffective service through a former auditor invalidated ex parte procee...
Third-party search material requires special assessment route, rendering general reassessment notices without jurisdiction when it forms the proceedin...
Transfer-pricing adjustments must be confined to international associated-enterprise transactions, while functionally dissimilar comparables remain ex...
Insolvency moratorium bars income-tax revision proceedings against corporate debtors until the moratorium ends, preserving merits for later determinat...
Section 153D approval of draft search-assessment orders operates as a safeguard against arbitrary assessment and requires independent application of mind to the material and reasoning for each assessment year. A consolidated approval that does not record examination or movement of files, provide separate year-wise approvals, or state reasons is mechanical and fails the prior-approval requirement. Such defective approval invalidates the consequential assessment order; the assessment was therefore treated as void and quashed, while the remaining grounds were left open.
Section 153D approval of draft search-assessment orders operates as a safeguard against arbitrary assessment and requires independent application of mind to the material and reasoning for each assessment year. A consolidated approval that does not record examination or movement of files, provide separate year-wise approvals, or state reasons is mechanical and fails the prior-approval requirement. Such defective approval invalidates the consequential assessment order; the assessment was therefore treated as void and quashed, while the remaining grounds were left open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
