Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Violation of principles of natural justice - validity of assessment order - rectification of mistake - This Court feel that the orders, which are impugned herein passed by the first respondent dated 15.03.2021 as well as the notice dated 07.01.2021 advising the petitioner to file a regular appeal against the revised assessment order cannot stand in the legal scrutiny, therefore, both the orders passed by the first and second respondent are liable to be interfered with by this Court - HC
Violation of principles of natural justice - validity of assessment order - rectification of mistake - This Court feel that the orders, which are impugned herein passed by the first respondent dated 15.03.2021 as well as the notice dated 07.01.2021 advising the petitioner to file a regular appeal against the revised assessment order cannot stand in the legal scrutiny, therefore, both the orders passed by the first and second respondent are liable to be interfered with by this Court - HC
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