Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
ITO Jurisdiction over the assessee to issue notice u/s 143(2) - rectifiable error u/s 292BB - As in the case on hand, the revenue sought to take coverage under Section 292BB of the Act which was rejected on the ground that the very foundation of the jurisdiction of the assessing officer was on the issuance of notice under Section 143(2) and the same having been complied with, the revenue cannot take shelter under the provisions of Section 292BB - HC
ITO Jurisdiction over the assessee to issue notice u/s 143(2) - rectifiable error u/s 292BB - As in the case on hand, the revenue sought to take coverage under Section 292BB of the Act which was rejected on the ground that the very foundation of the jurisdiction of the assessing officer was on the issuance of notice under Section 143(2) and the same having been complied with, the revenue cannot take shelter under the provisions of Section 292BB - HC
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