Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
Urgent interim relief exception permits commercial suit without pre-institution mediation where immediate disclosure and asset protection are genuinel...
Portal order discrepancies invalidated rectification rejection, requiring fresh reasoned consideration after hearing and prompt communication of the o...
Validity of Reopening of assessment - notice issued u/s 148A(d) entirely on the basis of information obtained from the Insight Portal in accordance with the risk management strategy of the Income Tax Department - Unless an assessee's response to the show cause notice is duly considered before a decision is taken to issue notice u/s 148, the statutory mandate of a prior show cause notice would be reduced to an empty formality. - The said order is hereby quashed. - HC
Validity of Reopening of assessment - notice issued u/s 148A(d) entirely on the basis of information obtained from the Insight Portal in accordance with the risk management strategy of the Income Tax Department - Unless an assessee's response to the show cause notice is duly considered before a decision is taken to issue notice u/s 148, the statutory mandate of a prior show cause notice would be reduced to an empty formality. - The said order is hereby quashed. - HC
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