Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Validity of SCN - allegation against the officer of the Department - It is deemed proper to dispose of the petition with a direction to the competent authority to consider the reply of the petitioner especially the objection that audit report was not supplied to him within 30 days as mandated by Section 65(6) of the GST Act and pass a speaking order thereafter on the show cause notice in accordance with law. - HC
Validity of SCN - allegation against the officer of the Department - It is deemed proper to dispose of the petition with a direction to the competent authority to consider the reply of the petitioner especially the objection that audit report was not supplied to him within 30 days as mandated by Section 65(6) of the GST Act and pass a speaking order thereafter on the show cause notice in accordance with law. - HC
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