Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Challenge to dismissal of the statutory appeal as time-barred beyond four months turned on whether sufficient cause was shown for condonation. The petitioner relied on alleged hospitalization of counsel's wife but produced no supporting medical documents or counsel declaration either before the appellate authority or with the writ, despite repeated opportunities and adjournments, including after refiling following registry objections. In the absence of any material substantiating the pleaded cause, no arbitrariness or perversity was shown warranting interference under Article 226. The writ petition was dismissed, affirming rejection of the appeal on limitation. - HC
Challenge to dismissal of the statutory appeal as time-barred beyond four months turned on whether sufficient cause was shown for condonation. The petitioner relied on alleged hospitalization of counsel's wife but produced no supporting medical documents or counsel declaration either before the appellate authority or with the writ, despite repeated opportunities and adjournments, including after refiling following registry objections. In the absence of any material substantiating the pleaded cause, no arbitrariness or perversity was shown warranting interference under Article 226. The writ petition was dismissed, affirming rejection of the appeal on limitation. - HC
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