Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Challenge to the Show Cause Notice (SCN) - Maintainability of writ petition - earlier Single member bench of HC allowing the petition, quashed the SCN - The writ ought not to have been entertained when the respondent-writ petitioner had participated in the assessment proceedings. - Decision reversed.
Challenge to the Show Cause Notice (SCN) - Maintainability of writ petition - earlier Single member bench of HC allowing the petition, quashed the SCN - The writ ought not to have been entertained when the respondent-writ petitioner had participated in the assessment proceedings. - Decision reversed.
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