Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
CIT(Appeals) dismissed assessee's appeal for non-prosecution despite assessee being afforded multiple opportunities to participate. However, CIT(Appeals) failed to address specific issue raised by assessee, merely dismissing appeal without considering merits. u/s 251(1)(a), (b) and Explanation to Section 251(2), CIT(Appeals) is statutorily obligated to apply mind to all issues arising from impugned order. CIT(Appeals) lacks power to summarily dismiss appeal for non-prosecution, as per Premkumar Arjundas Luthra (HUF) judgment. Therefore, CIT(Appeals) order set aside with direction to dispose appeal on merits after providing reasonable opportunity to assessee to substantiate claim with evidence. Appeal allowed for statistical purposes.
CIT(Appeals) dismissed assessee's appeal for non-prosecution despite assessee being afforded multiple opportunities to participate. However, CIT(Appeals) failed to address specific issue raised by assessee, merely dismissing appeal without considering merits. u/s 251(1)(a), (b) and Explanation to Section 251(2), CIT(Appeals) is statutorily obligated to apply mind to all issues arising from impugned order. CIT(Appeals) lacks power to summarily dismiss appeal for non-prosecution, as per Premkumar Arjundas Luthra (HUF) judgment. Therefore, CIT(Appeals) order set aside with direction to dispose appeal on merits after providing reasonable opportunity to assessee to substantiate claim with evidence. Appeal allowed for statistical purposes.
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