Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Validity of reopening of assessment - The High Court notes that certain incomes were raised for the first time in the impugned order, without prior mention. Despite Petitioner's explanations and evidence, the Assessing Officer (AO) failed to justify dissatisfaction with the disclosures. The Court concludes that the impugned order was passed without proper application of mind, as evident from the lack of scrutiny by higher authorities. Consequently, the Court quashes the impugned order and the notice issued under Section 148 of the Act.
Validity of reopening of assessment - The High Court notes that certain incomes were raised for the first time in the impugned order, without prior mention. Despite Petitioner's explanations and evidence, the Assessing Officer (AO) failed to justify dissatisfaction with the disclosures. The Court concludes that the impugned order was passed without proper application of mind, as evident from the lack of scrutiny by higher authorities. Consequently, the Court quashes the impugned order and the notice issued under Section 148 of the Act.
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