PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
HC invalidated ex-parte assessment order and demand notices that were solely based on a previously quashed FIR. The department failed to conduct independent investigation or provide concrete evidence of petitioner's alleged earnings during the relevant assessment year. The court emphasized that tax demands cannot be created merely on assumptions and presumptions, particularly when the foundational evidence (FIR) had been nullified through a compromise between parties. Assessment orders were set aside as the department failed to establish actual income through independent investigation or substantiating evidence, making the tax demand legally untenable.
HC invalidated ex-parte assessment order and demand notices that were solely based on a previously quashed FIR. The department failed to conduct independent investigation or provide concrete evidence of petitioner's alleged earnings during the relevant assessment year. The court emphasized that tax demands cannot be created merely on assumptions and presumptions, particularly when the foundational evidence (FIR) had been nullified through a compromise between parties. Assessment orders were set aside as the department failed to establish actual income through independent investigation or substantiating evidence, making the tax demand legally untenable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
