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...
The dominant issue was whether an intimation under s.143(1)(a), which made adjustments by disallowing deduction under s.35(1) and denying MAT credit, merged into the subsequent regular assessment under s.143(3), thereby foreclosing consideration of the assessee's rectification application under s.154. The Tribunal held that merger was not attracted because the AO, while completing the s.143(3) assessment, merely adopted the income as per the s.143(1)(a) intimation without adjudicating the assessee's specific grievances raised in the s.154 application. Consequently, the matter was remanded to the first appellate authority to decide the objections afresh, and the appeal was allowed for statistical purposes. - ITAT
The dominant issue was whether an intimation under s.143(1)(a), which made adjustments by disallowing deduction under s.35(1) and denying MAT credit, merged into the subsequent regular assessment under s.143(3), thereby foreclosing consideration of the assessee's rectification application under s.154. The Tribunal held that merger was not attracted because the AO, while completing the s.143(3) assessment, merely adopted the income as per the s.143(1)(a) intimation without adjudicating the assessee's specific grievances raised in the s.154 application. Consequently, the matter was remanded to the first appellate authority to decide the objections afresh, and the appeal was allowed for statistical purposes. - ITAT
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