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...
Validity of reopening of assessment u/s 147 - mandation to issue notice u/s 148 - The reassessment proceedings can only commence once notice under Section 148 of the Act is issued. It is, clearly, a step which the AO is required to take before he assumes jurisdiction; inter alia, for reassessing the case. Non issue of notice for reopening is not a curable defect u/s 292B. - HC
Validity of reopening of assessment u/s 147 - mandation to issue notice u/s 148 - The reassessment proceedings can only commence once notice under Section 148 of the Act is issued. It is, clearly, a step which the AO is required to take before he assumes jurisdiction; inter alia, for reassessing the case. Non issue of notice for reopening is not a curable defect u/s 292B. - HC
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