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...
The dominant issue was whether notices issued under s.153C were valid in view of s.153C(3) for searches initiated on or after 01.04.2021. The Tribunal held that the date on which seized material is handed over to the assessee's jurisdictional AO constitutes the "date of initiation of search" for purposes of s.153C(3). Since the handover occurred on 08.09.2022, s.153C stood excluded by statute, rendering the AO's notices dated 08.09.2022 without authority and contrary to s.153C(3). Consequently, all impugned s.153C notices were quashed and the assessee succeeded. - ITAT
The dominant issue was whether notices issued under s.153C were valid in view of s.153C(3) for searches initiated on or after 01.04.2021. The Tribunal held that the date on which seized material is handed over to the assessee's jurisdictional AO constitutes the "date of initiation of search" for purposes of s.153C(3). Since the handover occurred on 08.09.2022, s.153C stood excluded by statute, rendering the AO's notices dated 08.09.2022 without authority and contrary to s.153C(3). Consequently, all impugned s.153C notices were quashed and the assessee succeeded. - ITAT
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