Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
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ITAT upheld the PCIT's revisionary order u/s 263, rejecting the assessee's contentions. The Tribunal found no illegality in the revision proceedings, noting that the AO failed to properly apply mandatory provisions of section 115BBE for additions u/s 68 and erroneously initiated penalty proceedings u/s 271(1)(c) instead of 271AAC. The Tribunal determined that the PCIT was justified in exercising revisionary powers since the issues raised were not pending before the First Appellate Authority and materially impacted revenue interests. The assessee's appeal challenging the revisionary order was consequently dismissed, affirming the PCIT's order as legally sound and procedurally correct.
ITAT upheld the PCIT's revisionary order u/s 263, rejecting the assessee's contentions. The Tribunal found no illegality in the revision proceedings, noting that the AO failed to properly apply mandatory provisions of section 115BBE for additions u/s 68 and erroneously initiated penalty proceedings u/s 271(1)(c) instead of 271AAC. The Tribunal determined that the PCIT was justified in exercising revisionary powers since the issues raised were not pending before the First Appellate Authority and materially impacted revenue interests. The assessee's appeal challenging the revisionary order was consequently dismissed, affirming the PCIT's order as legally sound and procedurally correct.
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