Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Validity of reopening of assessment - notice under Section 148A (b) - The consistent view is that at the stage where the proceedings have not even been concluded by the statutory authority, the writ Court should not interfere at such pre-mature stage. Moreover it is not a case where from bare reading of notice it can be axiomatically held that the authority has clutched upon the jurisdiction not vested in it. The correctness of order under Section 148A(d) is being challenged on the factual premise - Petition dismissed - HC
Validity of reopening of assessment - notice under Section 148A (b) - The consistent view is that at the stage where the proceedings have not even been concluded by the statutory authority, the writ Court should not interfere at such pre-mature stage. Moreover it is not a case where from bare reading of notice it can be axiomatically held that the authority has clutched upon the jurisdiction not vested in it. The correctness of order under Section 148A(d) is being challenged on the factual premise - Petition dismissed - HC
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