Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
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Reassessment u/s 147 - Cash deposition in his saving bank account - The argument that the whole of deposits cannot be regarded as income and therefore the assumption of jurisdiction is vitiated under law is not correct - so long as there is an element of income which has escaped taxation and which exceeds the maximum amount which is not chargeable to tax, the same is sufficient enough to uphold the jurisdiction u/s 147
Reassessment u/s 147 - Cash deposition in his saving bank account - The argument that the whole of deposits cannot be regarded as income and therefore the assumption of jurisdiction is vitiated under law is not correct - so long as there is an element of income which has escaped taxation and which exceeds the maximum amount which is not chargeable to tax, the same is sufficient enough to uphold the jurisdiction u/s 147
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