Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
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...
The HC dismissed the writ petition filed by a sleeping partner seeking disclosure of information obtained during search and seizure under section 138(1)(b) of the Income Tax Act for use in private arbitration proceedings against co-partners. The court held that the petitioner, not being bonafidely entitled to the information and seeking it solely for personal defence in arbitration, failed to demonstrate any public interest or justifiable ground for relief. The Act and rules do not authorize disclosure of such information to third parties absent clear statutory mandate. Information collected during search and seizure cannot be released for private disputes, and no writ of mandamus can compel the respondents to provide it. However, if such information is used by authorities against the petitioner in prosecution, he would be entitled to it, a circumstance not present here.
The HC dismissed the writ petition filed by a sleeping partner seeking disclosure of information obtained during search and seizure under section 138(1)(b) of the Income Tax Act for use in private arbitration proceedings against co-partners. The court held that the petitioner, not being bonafidely entitled to the information and seeking it solely for personal defence in arbitration, failed to demonstrate any public interest or justifiable ground for relief. The Act and rules do not authorize disclosure of such information to third parties absent clear statutory mandate. Information collected during search and seizure cannot be released for private disputes, and no writ of mandamus can compel the respondents to provide it. However, if such information is used by authorities against the petitioner in prosecution, he would be entitled to it, a circumstance not present here.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
