Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
Validity of assessment - shorter time period to respond - It is clear that the Impugned Order has been passed to ensure that the assessment does not get barred by limitation u/s 153 of the Income Tax Act, 1961. The procedure u/s 144B, as in force between 01.04.2021 till 30.03.2022 was required to be followed. It has not been fully followed. - Matter restored back - HC
Validity of assessment - shorter time period to respond - It is clear that the Impugned Order has been passed to ensure that the assessment does not get barred by limitation u/s 153 of the Income Tax Act, 1961. The procedure u/s 144B, as in force between 01.04.2021 till 30.03.2022 was required to be followed. It has not been fully followed. - Matter restored back - HC
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