Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Issuing summons to Daughter for the alleged offence committed by the Father - It is difficult for this Court to conclude that the petitioner had any knowledge of the alleged offences committed by her father which can be attributable to her. Taking a holistic note of all the aforesaid facts as they stand, as per this Court, the Complaint did/ does not disclose the commission of any offence by the petitioner. Thus, there was no sufficient reason for the learned Chief Metropolitan Magistrate to issue summons to her. - HC
Issuing summons to Daughter for the alleged offence committed by the Father - It is difficult for this Court to conclude that the petitioner had any knowledge of the alleged offences committed by her father which can be attributable to her. Taking a holistic note of all the aforesaid facts as they stand, as per this Court, the Complaint did/ does not disclose the commission of any offence by the petitioner. Thus, there was no sufficient reason for the learned Chief Metropolitan Magistrate to issue summons to her. - HC
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TaxTMI 
TaxTMI 
of 4916 
