Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Whether deduction under Section 10B could be disallowed by way of prima facie adjustment in an intimation under Section 143(1) was examined. Since the allowability of the deduction was a debatable issue requiring scrutiny of factual and legal records, it fell outside the permissible scope of Section 143(1); the disallowance was therefore quashed and the deduction restored. Separately, the impugned rectification order was held time-barred under Sections 154(6) and 154(7), rendering it null and void; consequential refund of adjusted amounts with applicable interest was directed within eight weeks. - HC
Whether deduction under Section 10B could be disallowed by way of prima facie adjustment in an intimation under Section 143(1) was examined. Since the allowability of the deduction was a debatable issue requiring scrutiny of factual and legal records, it fell outside the permissible scope of Section 143(1); the disallowance was therefore quashed and the deduction restored. Separately, the impugned rectification order was held time-barred under Sections 154(6) and 154(7), rendering it null and void; consequential refund of adjusted amounts with applicable interest was directed within eight weeks. - HC
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