Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Reassessment u/s 148 - AO in original assessment has formed an opinion that the bad debts from export receivables can be written off during the pendency of the application for approval from RBI - notice u/s 148 is without jurisdiction and authority of law as reopening merely on the ground that from the material once a view earlier adopted was erroneous one, such facts cannot be a ground for reassessment
Reassessment u/s 148 - AO in original assessment has formed an opinion that the bad debts from export receivables can be written off during the pendency of the application for approval from RBI - notice u/s 148 is without jurisdiction and authority of law as reopening merely on the ground that from the material once a view earlier adopted was erroneous one, such facts cannot be a ground for reassessment
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