Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Validity of Reopening of assessment based on order passed u/s 263 - The Court found that the reassessment proceedings lacked the satisfaction of jurisdictional pre-conditions and were based solely on an order that had been set aside by the Income Tax Appellate Tribunal. Therefore, the notices and order issued by the Assessing Officer to reopen the assessment could not be sustained. The Court emphasized that once a query is raised during the assessment proceedings and answered by the assessee, it is deemed to have been considered and accepted by the Assessing Officer.
Validity of Reopening of assessment based on order passed u/s 263 - The Court found that the reassessment proceedings lacked the satisfaction of jurisdictional pre-conditions and were based solely on an order that had been set aside by the Income Tax Appellate Tribunal. Therefore, the notices and order issued by the Assessing Officer to reopen the assessment could not be sustained. The Court emphasized that once a query is raised during the assessment proceedings and answered by the assessee, it is deemed to have been considered and accepted by the Assessing Officer.
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