Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
AO failed to dispose of assessee's objections against reopening of assessment. ITAT upheld First Appellate Authority's finding that since objections were not addressed, assessment is vitiated. Decided in assessee's favour.
AO failed to dispose of assessee's objections against reopening of assessment. ITAT upheld First Appellate Authority's finding that since objections were not addressed, assessment is vitiated. Decided in assessee's favour.
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