Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Mandatory procedure u/s 260A - scope and procedure to adopted by the HC u/s 260A - The appeal is heard on merits only on the questions framed by the High Court u/s 260A(3) provided u/s 260A(4) - If the High Court was of the view that the appeal did not involve any substantial question of law, it should have recorded a categorical finding and should have dismissed the appeal in limine.
Mandatory procedure u/s 260A - scope and procedure to adopted by the HC u/s 260A - The appeal is heard on merits only on the questions framed by the High Court u/s 260A(3) provided u/s 260A(4) - If the High Court was of the view that the appeal did not involve any substantial question of law, it should have recorded a categorical finding and should have dismissed the appeal in limine.
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