Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Validity of assessment order - Assessee unable to provide the information/documents as sought for by the respondent No.1 - due to technical glitches and constraints, certain information was not getting uploaded onto the portal/website of the department - in the interest of justice we deem it just and appropriate to set aside the impugned order and remit the matter back to respondent No.1 for reconsideration afresh after providing an opportunity in favour of the petitioner to provide/furnish the relevant information/documents. - HC
Validity of assessment order - Assessee unable to provide the information/documents as sought for by the respondent No.1 - due to technical glitches and constraints, certain information was not getting uploaded onto the portal/website of the department - in the interest of justice we deem it just and appropriate to set aside the impugned order and remit the matter back to respondent No.1 for reconsideration afresh after providing an opportunity in favour of the petitioner to provide/furnish the relevant information/documents. - HC
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