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...
Delay of 1190 days in filing appeal against order u/s 143(1) was condoned. Appellant filed rectification petition u/s 154 against order u/s 143(1) which was pending disposal on date of affidavit seeking condonation of delay. Intimation received from CPC transferring return for necessary action justified appellant's contention of pending rectification application. Delay occurred due to appellant pursuing alternate remedy bonafidely. Appeal allowed, directing CIT(Appeals) to condone delay, provide opportunity of hearing, and decide on merits.
Delay of 1190 days in filing appeal against order u/s 143(1) was condoned. Appellant filed rectification petition u/s 154 against order u/s 143(1) which was pending disposal on date of affidavit seeking condonation of delay. Intimation received from CPC transferring return for necessary action justified appellant's contention of pending rectification application. Delay occurred due to appellant pursuing alternate remedy bonafidely. Appeal allowed, directing CIT(Appeals) to condone delay, provide opportunity of hearing, and decide on merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
