Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Dismissal of the appeal by CIT(Appeals) for non-prosecution - The CIT(A) upheld the AO's decision due to the assessee's failure to respond to multiple hearing notices and provide necessary documents or submissions. The Tribunal, however, disagreed with the CIT(A)'s approach, emphasizing the obligation to dispose of the appeal on its merits rather than summarily dismissing it for non-prosecution. - The Tribunal set aside the CIT(A)'s order and directed a re-hearing on the merits of the appeal.
Dismissal of the appeal by CIT(Appeals) for non-prosecution - The CIT(A) upheld the AO's decision due to the assessee's failure to respond to multiple hearing notices and provide necessary documents or submissions. The Tribunal, however, disagreed with the CIT(A)'s approach, emphasizing the obligation to dispose of the appeal on its merits rather than summarily dismissing it for non-prosecution. - The Tribunal set aside the CIT(A)'s order and directed a re-hearing on the merits of the appeal.
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