Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Validity of reassessment proceedings - non-service of notice u/s 148A(b) through e-mail - Denial of principle of natural justice - The High Court examined the evidence and found that the notice was effectively served at the petitioner's registered address, meeting the requirements of natural justice. As there was no rebuttal to the respondent's evidence, the Court upheld the validity of the notice and dismissed the petitioner's challenge. The Court also noted that the petitioner had alternative remedies available to address the assessment order.
Validity of reassessment proceedings - non-service of notice u/s 148A(b) through e-mail - Denial of principle of natural justice - The High Court examined the evidence and found that the notice was effectively served at the petitioner's registered address, meeting the requirements of natural justice. As there was no rebuttal to the respondent's evidence, the Court upheld the validity of the notice and dismissed the petitioner's challenge. The Court also noted that the petitioner had alternative remedies available to address the assessment order.
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