Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
HC found merit in petitioner's claim of lack of e-portal access as a poor tailor. The ex-parte assessment order was set aside, directing respondents to reopen the e-portal for petitioner to file a reply within six weeks. The court emphasized that when serving notices electronically, tax authorities should also send physical registered post to ensure proper communication, particularly for vulnerable taxpayers with limited digital access.
HC found merit in petitioner's claim of lack of e-portal access as a poor tailor. The ex-parte assessment order was set aside, directing respondents to reopen the e-portal for petitioner to file a reply within six weeks. The court emphasized that when serving notices electronically, tax authorities should also send physical registered post to ensure proper communication, particularly for vulnerable taxpayers with limited digital access.
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