Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Service of a reassessment notice by affixture at an address differing from that in the registered sale deed requires proof of due diligence, confirmation of the correct property, and verification by local witnesses or neighbours. Without those safeguards, substituted service is invalid and section 292BB does not preclude an objection to defective service. Reassessment proceedings cannot validly commence where the notice has not been properly served.
Service of a reassessment notice by affixture at an address differing from that in the registered sale deed requires proof of due diligence, confirmation of the correct property, and verification by local witnesses or neighbours. Without those safeguards, substituted service is invalid and section 292BB does not preclude an objection to defective service. Reassessment proceedings cannot validly commence where the notice has not been properly served.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
