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...
Validity of summons issued during investigation proceedings - Seeking desealing of the premises in question to enable the petitioner to run the business - The petitioner is duty bound to cooperate in the proceedings for investigation and no case is made out for quashing of the summons. - In order to facilitate both the process of desealing of the premises as well as continuance of the investigation, let the petitioner appear before the GST authority on stipulated date - HC
Validity of summons issued during investigation proceedings - Seeking desealing of the premises in question to enable the petitioner to run the business - The petitioner is duty bound to cooperate in the proceedings for investigation and no case is made out for quashing of the summons. - In order to facilitate both the process of desealing of the premises as well as continuance of the investigation, let the petitioner appear before the GST authority on stipulated date - HC
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