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 reassessment order - Notice sent on wrong (old) E-mail ID - The petitioner company had two email addresses, one used until 2019 and another operational since then. - The notice under Section 148A (b) was sent to the old email address, despite the petitioner's consistent use of the new email address since 2020. - The High Court held that the notice issued under Section 148A(b) to the incorrect email address was invalid, thereby rendering subsequent proceedings void. The court quashed the order passed by the Assessing Authority and the consequential notices for reassessment.
Validity of reassessment order - Notice sent on wrong (old) E-mail ID - The petitioner company had two email addresses, one used until 2019 and another operational since then. - The notice under Section 148A (b) was sent to the old email address, despite the petitioner's consistent use of the new email address since 2020. - The High Court held that the notice issued under Section 148A(b) to the incorrect email address was invalid, thereby rendering subsequent proceedings void. The court quashed the order passed by the Assessing Authority and the consequential notices for reassessment.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
