Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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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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