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 orders passed u/s 147 r.w.s.144B and notice u/s 221 (1) - The High court held that the assessment orders were passed in a hurry to avoid the lapsing of the assessment proceeding due to limitation under Section 153 of the Act, and this constituted a manifest violation of the principles of natural justice. Therefore, the court quashed the impugned orders and remitted the cases back to the first respondent (the assessing officer) for fresh orders.
Validity of orders passed u/s 147 r.w.s.144B and notice u/s 221 (1) - The High court held that the assessment orders were passed in a hurry to avoid the lapsing of the assessment proceeding due to limitation under Section 153 of the Act, and this constituted a manifest violation of the principles of natural justice. Therefore, the court quashed the impugned orders and remitted the cases back to the first respondent (the assessing officer) for fresh orders.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
