PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
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.
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