Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
Service-tax exemptions for railway and Government works restrict de novo reassessment, while unsupported limitation and consultation failures invalida...
Section 212(1)(c) requires a demonstrable and reasoned formation of opinion based on cogent, relevant circumstances before an investigation is assigned to SFIO. The statutory order itself must disclose the material considered and the basis for both the investigation and its assignment; later committee minutes, affidavits, or investigation material cannot cure a deficient order. A prior dismissal of a co-accused's petition as premature, with liberty to pursue remedies later, does not create res judicata or bar scrutiny of the initiating action. The SFIO investigation order and consequential proceedings, including the prosecution complaint, were quashed.
Section 212(1)(c) requires a demonstrable and reasoned formation of opinion based on cogent, relevant circumstances before an investigation is assigned to SFIO. The statutory order itself must disclose the material considered and the basis for both the investigation and its assignment; later committee minutes, affidavits, or investigation material cannot cure a deficient order. A prior dismissal of a co-accused's petition as premature, with liberty to pursue remedies later, does not create res judicata or bar scrutiny of the initiating action. The SFIO investigation order and consequential proceedings, including the prosecution complaint, were quashed.
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TaxTMI 
TaxTMI 
of 4935 
