Related-party creditor exclusion bars CoC participation where lender rights show policy-making involvement, and post-CIRP assignment cannot cure ineli...
Rectification of apparent typographical errors may proceed without hearing when tax liability, input tax credit, and ruling substance remain unchanged...
Setting aside an original assessment in revision removes the foundation for any appeal against that assessment: the non-operative order cannot support further appellate adjudication. A fresh assessment made pursuant to revision creates a separate statutory cause of action, requiring additions and all factual and legal objections to be examined independently in an appeal against that assessment. The appeal concerning the original assessment was consequently treated as infructuous, the related appellate order was set aside, and the merits of the additions remained open in the pending appeal against the fresh assessment.
Setting aside an original assessment in revision removes the foundation for any appeal against that assessment: the non-operative order cannot support further appellate adjudication. A fresh assessment made pursuant to revision creates a separate statutory cause of action, requiring additions and all factual and legal objections to be examined independently in an appeal against that assessment. The appeal concerning the original assessment was consequently treated as infructuous, the related appellate order was set aside, and the merits of the additions remained open in the pending appeal against the fresh assessment.
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TaxTMI 
TaxTMI 
