Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Refund of amount paid as pre-deposit with the appeals (along with interest) - Approval of resolution plan under IBC - ex parte assessment orders - Once the tax liability raised by the Department had been fixed by effect of acceptance of Resolution Plan, manifestly, the Department could not hold on to any payment made by the assessee in excess of what has been approved under the Resolution Plan - HC
Refund of amount paid as pre-deposit with the appeals (along with interest) - Approval of resolution plan under IBC - ex parte assessment orders - Once the tax liability raised by the Department had been fixed by effect of acceptance of Resolution Plan, manifestly, the Department could not hold on to any payment made by the assessee in excess of what has been approved under the Resolution Plan - HC
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