Composite GST notices across tax periods breach separate limitation requirements, permitting fresh period-compliant proceedings where lawfully availab...
Bank-account freezing under anti-money-laundering law requires recorded reasons; writ review remains available despite an alternative statutory remedy...
Levy of penalty u/s 271AAA - Defective notice - the Assessing Officer has not confronted the assessee to substantiate the manner in which the additional income was earned in the absence of such query. It cannot be inferred that the assessee failed to substantiate the manner which additional income was earned - Penalty deleted - AT
Levy of penalty u/s 271AAA - Defective notice - the Assessing Officer has not confronted the assessee to substantiate the manner in which the additional income was earned in the absence of such query. It cannot be inferred that the assessee failed to substantiate the manner which additional income was earned - Penalty deleted - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4927 
