Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
Notice u/s 142(1) was issued to petitioner, but respondent failed to state when it was delivered/served, violating principles of natural justice. Impugned order deserves to be set aside adopting justice-oriented approach, granting petitioner opportunity to reply to Section 142 notice. Respondent entitled to claim interest on demand amount if order passed against petitioner after remand due to lapse of four years from impugned order.
Notice u/s 142(1) was issued to petitioner, but respondent failed to state when it was delivered/served, violating principles of natural justice. Impugned order deserves to be set aside adopting justice-oriented approach, granting petitioner opportunity to reply to Section 142 notice. Respondent entitled to claim interest on demand amount if order passed against petitioner after remand due to lapse of four years from impugned order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
