Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Validity of reopening of assessment - no approval was taken U/s 151 - The tribunal found that the notice issued under section 148/143(3) lacked proper approval under section 151 of the Act. Citing precedent, it concluded that such a deficiency rendered the notice illegal and void-ab-initio. Consequently, the assessment order passed under section 147 of the Act was quashed.
Validity of reopening of assessment - no approval was taken U/s 151 - The tribunal found that the notice issued under section 148/143(3) lacked proper approval under section 151 of the Act. Citing precedent, it concluded that such a deficiency rendered the notice illegal and void-ab-initio. Consequently, the assessment order passed under section 147 of the Act was quashed.
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