Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Validity of re opening of the assessment - ITAT held that CIT(A) fell in error in holding the re-assessment to be invalid - it is evident that the order passed by the tribunal has been passed in a cryptic and cavalier manner and well reasoned order passed by the Commissioner of Income Tax (Appeals) has been set aside without assigning any cogent reasons. - Matter restored before ITAT - HC
Validity of re opening of the assessment - ITAT held that CIT(A) fell in error in holding the re-assessment to be invalid - it is evident that the order passed by the tribunal has been passed in a cryptic and cavalier manner and well reasoned order passed by the Commissioner of Income Tax (Appeals) has been set aside without assigning any cogent reasons. - Matter restored before ITAT - HC
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