PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Page of 4826
Press 'Enter' after typing page number.
1 to 20 of 96510 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
HC set aside the impugned order and remanded the matter to the assessing authority for fresh adjudication under the amended Section 148A (effective 1 Sept 2024), in light of the GST order dated 11 July 2025. The Court observed the earlier assessment could not have taken the subsequent GST closure into account and that the GST closure bears materially on the Section 148A proceedings. The petitioner is permitted to file the GST order with the Assistant Commissioner of Income Tax, Circle-25(1), accompanied by a concise note of submissions within four weeks. The challenge to the validity of the initiation notice was left open for determination at a later stage if necessary.
HC set aside the impugned order and remanded the matter to the assessing authority for fresh adjudication under the amended Section 148A (effective 1 Sept 2024), in light of the GST order dated 11 July 2025. The Court observed the earlier assessment could not have taken the subsequent GST closure into account and that the GST closure bears materially on the Section 148A proceedings. The petitioner is permitted to file the GST order with the Assistant Commissioner of Income Tax, Circle-25(1), accompanied by a concise note of submissions within four weeks. The challenge to the validity of the initiation notice was left open for determination at a later stage if necessary.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
Join Channel 
