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...
The AT dismissed the application for condonation of delay of 512 days and refused to condone the delayed filing of the appeal. The Tribunal found dispositive evidence-an acknowledgment letter from the HUF's Karta confirming receipt of the SCN on 9.12.2021 and seeking time to reply-matching the address in the appeal and SCN, and the subsequent recovery notice sent to the same address, which established actual notice of proceedings. The appellant's plea of non-receipt was held factually incorrect; accordingly the AT found no merit in excusing the delay and rejected the prayer for condonation, leaving the substantive challenge to the SEBI (PFUTP) allegations unadmitted for adjudication.
The AT dismissed the application for condonation of delay of 512 days and refused to condone the delayed filing of the appeal. The Tribunal found dispositive evidence-an acknowledgment letter from the HUF's Karta confirming receipt of the SCN on 9.12.2021 and seeking time to reply-matching the address in the appeal and SCN, and the subsequent recovery notice sent to the same address, which established actual notice of proceedings. The appellant's plea of non-receipt was held factually incorrect; accordingly the AT found no merit in excusing the delay and rejected the prayer for condonation, leaving the substantive challenge to the SEBI (PFUTP) allegations unadmitted for adjudication.
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TaxTMI 
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