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...
Common appellate remand orders must address year-specific findings where the record contains a reasoned appellate decision on the same issues. Restoring Assessment Years 2012-13 and 2013-14 solely by applying the finding for the earlier year, without examining the detailed reasoning for 2013-14, amounted to non-application of mind. Because the material, appeal grounds and cross-objections were before the Tribunal, merits required adjudication rather than a mechanical remand. The common remand order was quashed, and both appeals were returned for fresh determination on merits after hearing the parties.
Common appellate remand orders must address year-specific findings where the record contains a reasoned appellate decision on the same issues. Restoring Assessment Years 2012-13 and 2013-14 solely by applying the finding for the earlier year, without examining the detailed reasoning for 2013-14, amounted to non-application of mind. Because the material, appeal grounds and cross-objections were before the Tribunal, merits required adjudication rather than a mechanical remand. The common remand order was quashed, and both appeals were returned for fresh determination on merits after hearing the parties.
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TaxTMI 
TaxTMI 
