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...
Reopening of assessment u/s 147 - Scope of new Section 148A - conducting inquiry providing opportunity before issuance of notice - We are not satisfied by the reasoning part of the impugned order, more particularly, when the details were supplied by the petitioner. Hence, we are of the opinion that the matter requires consideration and the same is allowed. The impugned order dated 31.03.2022 is hereby quashed and set aside. The matter is remitted back to the respondent- Authority. - HC
Reopening of assessment u/s 147 - Scope of new Section 148A - conducting inquiry providing opportunity before issuance of notice - We are not satisfied by the reasoning part of the impugned order, more particularly, when the details were supplied by the petitioner. Hence, we are of the opinion that the matter requires consideration and the same is allowed. The impugned order dated 31.03.2022 is hereby quashed and set aside. The matter is remitted back to the respondent- Authority. - HC
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