Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Prohibition of Benami Property Transactions - Petitioner wants this Court to do a roving enquiry into the affairs of the Registration Department and the business affairs of respondent nos.14 to 35 and cull out, using this forum, information which could be used by him or the plaintiff in the above suit, to black mail or coerce the 18th respondent to some sort of settlement, if possible. This Court cannot allow itself to be used as a private investigator by the petitioners to prove their contentions in the civil suit or to coerce the respondents 13 to 35 in the Writ Petition. - HC
Prohibition of Benami Property Transactions - Petitioner wants this Court to do a roving enquiry into the affairs of the Registration Department and the business affairs of respondent nos.14 to 35 and cull out, using this forum, information which could be used by him or the plaintiff in the above suit, to black mail or coerce the 18th respondent to some sort of settlement, if possible. This Court cannot allow itself to be used as a private investigator by the petitioners to prove their contentions in the civil suit or to coerce the respondents 13 to 35 in the Writ Petition. - HC
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TaxTMI 
TaxTMI 
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