Prior disposal of reopening objections is mandatory before scrutiny notice; premature scrutiny invalidates reassessment and consequential assessment o...
Pre-registration safeguards do not require a hearing or preliminary inquiry before corruption FIR registration where cognizable offences are disclosed...
CBDT Instruction No. 1916 prescribes guidelines for seizure of jewellery during search; it does not grant an unconditional exemption from assessment. The source, nature and ownership of jewellery must be established on the facts. Joint residence does not by itself create a common ownership pool or permit adjustment of other family members' permissible limits against jewellery separately identified in one person's bedroom, particularly where that benefit has been considered in other assessments. On these facts, the addition for unexplained gold jewellery was sustained.
CBDT Instruction No. 1916 prescribes guidelines for seizure of jewellery during search; it does not grant an unconditional exemption from assessment. The source, nature and ownership of jewellery must be established on the facts. Joint residence does not by itself create a common ownership pool or permit adjustment of other family members' permissible limits against jewellery separately identified in one person's bedroom, particularly where that benefit has been considered in other assessments. On these facts, the addition for unexplained gold jewellery was sustained.
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TaxTMI 
TaxTMI 
of 4931 
