Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Assessment of trust - unexplained deposits of cash in bank - Punishment in the shape of tax liability is quite disproportionate than the negligence at the end of the assessee before the AO - CIT(A) ought to have taken additional evidence on record for a just decision of appeal. The quasi-judicial authorities are being respected not on account of their power to legalize injustice on technical ground, but because they are capable of removing the injustice, and is expected to so. - AT
Assessment of trust - unexplained deposits of cash in bank - Punishment in the shape of tax liability is quite disproportionate than the negligence at the end of the assessee before the AO - CIT(A) ought to have taken additional evidence on record for a just decision of appeal. The quasi-judicial authorities are being respected not on account of their power to legalize injustice on technical ground, but because they are capable of removing the injustice, and is expected to so. - AT
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