Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
ITAT allowed the Assessee's appeal for statistical purposes, set aside the impugned dismissal under s. 249(2) as time-barred, and remanded the matter to the Ld. Commissioner for decision on merits after affording the Assessee a reasonable opportunity of hearing. The Tribunal found that the Assessee acted with due diligence and in good faith, having pursued s. 154 proceedings, and was therefore entitled to exclusion/leniency for time spent in those proceedings; consequently no delay in filing the appeal to the Commissioner was found, and any attributable delay is to be condoned in view of the principles of s. 14 (Limitation Act). The matter is restored for fresh adjudication on merits.
ITAT allowed the Assessee's appeal for statistical purposes, set aside the impugned dismissal under s. 249(2) as time-barred, and remanded the matter to the Ld. Commissioner for decision on merits after affording the Assessee a reasonable opportunity of hearing. The Tribunal found that the Assessee acted with due diligence and in good faith, having pursued s. 154 proceedings, and was therefore entitled to exclusion/leniency for time spent in those proceedings; consequently no delay in filing the appeal to the Commissioner was found, and any attributable delay is to be condoned in view of the principles of s. 14 (Limitation Act). The matter is restored for fresh adjudication on merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
