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Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
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Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
HC dismissed petition challenging Income Tax Department's inquiry into alleged illegal cash transactions. Petitioner failed to establish violation of fundamental or statutory rights, with dispute primarily rooted in matrimonial conflict between petitioner and respondent. Court determined case involved complex factual disputes beyond Income Tax Department's jurisdiction and unsuitable for adjudication under Article 226. Complaint lacked statutory basis under Income Tax Act, 1961, with no formal regulatory mechanism invoked. Absence of legal framework for complaint submission rendered claims of rights violation non-existent. Court found no merit in arguments regarding department's non-response to complaint given its non-statutory nature.
HC dismissed petition challenging Income Tax Department's inquiry into alleged illegal cash transactions. Petitioner failed to establish violation of fundamental or statutory rights, with dispute primarily rooted in matrimonial conflict between petitioner and respondent. Court determined case involved complex factual disputes beyond Income Tax Department's jurisdiction and unsuitable for adjudication under Article 226. Complaint lacked statutory basis under Income Tax Act, 1961, with no formal regulatory mechanism invoked. Absence of legal framework for complaint submission rendered claims of rights violation non-existent. Court found no merit in arguments regarding department's non-response to complaint given its non-statutory nature.
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