Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Validity of SCN - delivery of notices beyond the time limitation - the notice was served on them by hand on 03.04.2001. In such circumstances, the service of notice effected on the petitioner at the first instance itself, would be deemed to be completed service and hence, the question of affixing the notice in the notice board of the customs house, will not arise. Therefore, this court is of the view that if the date of despatch of notices is taken into consideration, the notices served on the petitioner are within the period of limitation. - HC
Validity of SCN - delivery of notices beyond the time limitation - the notice was served on them by hand on 03.04.2001. In such circumstances, the service of notice effected on the petitioner at the first instance itself, would be deemed to be completed service and hence, the question of affixing the notice in the notice board of the customs house, will not arise. Therefore, this court is of the view that if the date of despatch of notices is taken into consideration, the notices served on the petitioner are within the period of limitation. - HC
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