Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
HC dismissed the refund claim, holding that no writ of mandamus could be issued to process the petitioner's refund application for AY 2020-21. The court acknowledged the respondents' communications indicating the refund was withheld due to CASS scrutiny criteria for AY 2023-24. While the court agreed that communications should have been served earlier to the petitioner, it ultimately found no further substantive grounds to challenge the decision, effectively leaving the refund claim unresolved and permitting the respondents to continue their scrutiny process.
HC dismissed the refund claim, holding that no writ of mandamus could be issued to process the petitioner's refund application for AY 2020-21. The court acknowledged the respondents' communications indicating the refund was withheld due to CASS scrutiny criteria for AY 2023-24. While the court agreed that communications should have been served earlier to the petitioner, it ultimately found no further substantive grounds to challenge the decision, effectively leaving the refund claim unresolved and permitting the respondents to continue their scrutiny process.
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