Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Reopening of assessment u/s 147 - The petitioner had initially failed to file income tax returns but later submitted various documents in response to notices received under the Income Tax Act. Despite this, the assessment order did not consider the documents submitted by the petitioner, nor did it provide reasons for the proposed variations. The court set aside the impugned order and remanded the matter to the tax authorities for reconsideration.
Reopening of assessment u/s 147 - The petitioner had initially failed to file income tax returns but later submitted various documents in response to notices received under the Income Tax Act. Despite this, the assessment order did not consider the documents submitted by the petitioner, nor did it provide reasons for the proposed variations. The court set aside the impugned order and remanded the matter to the tax authorities for reconsideration.
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