Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
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...
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Income-tax proceedings do not automatically authorise withholding an assessee's bank accounts. A bank acting solely on an intimation from the Income-tax Department must demonstrate that due process was followed and that a statutory provision or rule authorised the restraint. Where no such proceedings or legal authority were shown, the communication withholding the accounts was set aside and the accounts were directed to be restored as operational. The merits of the underlying income-tax proceedings remained open.
Income-tax proceedings do not automatically authorise withholding an assessee's bank accounts. A bank acting solely on an intimation from the Income-tax Department must demonstrate that due process was followed and that a statutory provision or rule authorised the restraint. Where no such proceedings or legal authority were shown, the communication withholding the accounts was set aside and the accounts were directed to be restored as operational. The merits of the underlying income-tax proceedings remained open.
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