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Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
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Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
The HC refused relief and dismissed the writ by declining to interfere with the appellate authority's order, relegating the anonymized petitioner to avail the statutory remedy of appeal under Section 112 before the Appellate Tribunal within the window specified by the Tribunal's order (appeals from orders dated 26.08.2025 to be filed on or after 01.02.2026 and not later than 30.06.2026). The court directed that the petitioner shall make a pre-deposit of 10% of the penalty within eight weeks; upon such deposit no coercive action shall be taken pending the Tribunal's determination. The disposal was without adjudication on merits and granted liberty to file the appeal in accordance with the prescribed timeline.
The HC refused relief and dismissed the writ by declining to interfere with the appellate authority's order, relegating the anonymized petitioner to avail the statutory remedy of appeal under Section 112 before the Appellate Tribunal within the window specified by the Tribunal's order (appeals from orders dated 26.08.2025 to be filed on or after 01.02.2026 and not later than 30.06.2026). The court directed that the petitioner shall make a pre-deposit of 10% of the penalty within eight weeks; upon such deposit no coercive action shall be taken pending the Tribunal's determination. The disposal was without adjudication on merits and granted liberty to file the appeal in accordance with the prescribed timeline.
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TaxTMI 
TaxTMI 
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