Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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Order u/s 148A(b) as passed against the petitioner in respect of the old PAN card - The Court noted that both the old and the new PAN cards of the petitioner were active, and since the old PAN card was used for transactions in the assessment year 2018-19, and the proceedings related to it were pending, the request for deletion of the old PAN could not be considered. The petitioner had transitioned from the old PAN card to a new one but faced issues due to an assessment order pertaining to the old PAN for unexplained money u/s 69A of the Income Tax Act. The Court directed that if the petitioner files an appeal using the old PAN, it should be processed in accordance with the law.
Order u/s 148A(b) as passed against the petitioner in respect of the old PAN card - The Court noted that both the old and the new PAN cards of the petitioner were active, and since the old PAN card was used for transactions in the assessment year 2018-19, and the proceedings related to it were pending, the request for deletion of the old PAN could not be considered. The petitioner had transitioned from the old PAN card to a new one but faced issues due to an assessment order pertaining to the old PAN for unexplained money u/s 69A of the Income Tax Act. The Court directed that if the petitioner files an appeal using the old PAN, it should be processed in accordance with the law.
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