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...
Reassessment proceedings were ex-parte, violating principles of natural justice as petitioner was not provided reasonable opportunity to file reply documents due to notice u/s 148A(b) being delivered to inactive email id. Petitioner filed returns for other assessment years, but mistakenly believed income for AY 2018-19 was below exemption limit. Inability to reply was due to bona fide reasons and sufficient cause. Impugned notice, order violative of natural justice, quashed, matter remitted for fresh consideration in accordance with law.
Reassessment proceedings were ex-parte, violating principles of natural justice as petitioner was not provided reasonable opportunity to file reply documents due to notice u/s 148A(b) being delivered to inactive email id. Petitioner filed returns for other assessment years, but mistakenly believed income for AY 2018-19 was below exemption limit. Inability to reply was due to bona fide reasons and sufficient cause. Impugned notice, order violative of natural justice, quashed, matter remitted for fresh consideration in accordance with law.
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TaxTMI 
TaxTMI 
