Delayed judgment pronouncement alone does not invalidate Tribunal orders, while rectification cannot reopen evidence or negate confiscation-related pe...
Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escap...
Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed ...
Locus standi to challenge search and seizure authorisation depends on whether the challenger is the affected person. Where a search is directed against a company, an Additional Director acting only in that capacity cannot maintain a personal challenge to the search or to the manner in which its authorisation was issued. The company is the affected entity for this purpose. The Additional Director may nevertheless appear in response to a summons; failure to do so leaves the authorities free to take measures permitted by law.
Locus standi to challenge search and seizure authorisation depends on whether the challenger is the affected person. Where a search is directed against a company, an Additional Director acting only in that capacity cannot maintain a personal challenge to the search or to the manner in which its authorisation was issued. The company is the affected entity for this purpose. The Additional Director may nevertheless appear in response to a summons; failure to do so leaves the authorities free to take measures permitted by law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4905 
