Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Authority u/s 131 – Camping of the officer in the premises of the petitioner for recording statements u/s 131(1)(a) - Whether trespass into the house of the petitioner - AO has no such authority - relief granted to assessee - HC
Authority u/s 131 – Camping of the officer in the premises of the petitioner for recording statements u/s 131(1)(a) - Whether trespass into the house of the petitioner - AO has no such authority - relief granted to assessee - HC
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