Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling sc...
Stamp valuation increases after registration-fee payment led to deletion of property-purchase addition within tolerance and without valuation referral...
Validity of Reopening of assessment - Since there was a scope of AO for the scrutiny assessment at the time of scrutiny assessment, which is still in the grey area as to whether the aspect of cash withdrawal, he could not be noticed because of want of required material available to that but, to despite the scrutiny assessment which had undertaken. We are of the opinion that the re-assessment shall continue. However, by way of interim relief, the opportunity to be given to the petitioner for producing before the officer concerned all the requisite material. - Let the final assessment order will not be passed without permission of this Court. - HC
Validity of Reopening of assessment - Since there was a scope of AO for the scrutiny assessment at the time of scrutiny assessment, which is still in the grey area as to whether the aspect of cash withdrawal, he could not be noticed because of want of required material available to that but, to despite the scrutiny assessment which had undertaken. We are of the opinion that the re-assessment shall continue. However, by way of interim relief, the opportunity to be given to the petitioner for producing before the officer concerned all the requisite material. - Let the final assessment order will not be passed without permission of this Court. - HC
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