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...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
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Assessment u/s 143(3) r.w.s. 144B - Prescribed procedure not followed - The relevant aspects as pointed out by the assessee cannot be said to have been looked into from a proper perspective. We don’t find any discussion in the impugned assessment order. This is the reason why we are saying that the procedure as contemplated under Section 144B cannot be said to have been duly followed in the case on hand. - Matter restored back - HC
Assessment u/s 143(3) r.w.s. 144B - Prescribed procedure not followed - The relevant aspects as pointed out by the assessee cannot be said to have been looked into from a proper perspective. We don’t find any discussion in the impugned assessment order. This is the reason why we are saying that the procedure as contemplated under Section 144B cannot be said to have been duly followed in the case on hand. - Matter restored back - HC
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