Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
Urgent interim relief exception permits commercial suit without pre-institution mediation where immediate disclosure and asset protection are genuinel...
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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