Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
Condonation of delay in filing petition - The remarks of the Commissioner on the condonation application would not amount to rejection of the condonation application in absence of any order to such effect - order quashed and set aside
Condonation of delay in filing petition - The remarks of the Commissioner on the condonation application would not amount to rejection of the condonation application in absence of any order to such effect - order quashed and set aside
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