Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
The dominant issue was whether the final assessment order under s.143(3) r.w.s.144C(13) was time-barred under s.153(1) read with s.153(4), including the effect of TOLA notifications on the limitation period. Following binding High Court precedents as applied in an earlier co-ordinate bench decision, limitation was computed strictly under s.153(1) r.w.s.153(4); for the relevant AY, the available extended time did not push the deadline beyond 30.09.2021, and an order passed in July 2022 was beyond time. Consequently, the assessment order was quashed as barred by limitation, with liberty to seek revival if the pending larger-bench ruling alters the legal position. - ITAT
The dominant issue was whether the final assessment order under s.143(3) r.w.s.144C(13) was time-barred under s.153(1) read with s.153(4), including the effect of TOLA notifications on the limitation period. Following binding High Court precedents as applied in an earlier co-ordinate bench decision, limitation was computed strictly under s.153(1) r.w.s.153(4); for the relevant AY, the available extended time did not push the deadline beyond 30.09.2021, and an order passed in July 2022 was beyond time. Consequently, the assessment order was quashed as barred by limitation, with liberty to seek revival if the pending larger-bench ruling alters the legal position. - ITAT
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