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...
Reassessment under ss.147/148 was held void ab initio as the AO recorded "reasons" merely on Investigation Wing information indicating a possibility of similar transactions, without any seized material, independent enquiry, or application of mind, amounting to borrowed satisfaction and lack of jurisdiction. Given the year was unabated and no incriminating material was forwarded, the AO ought not to have assumed jurisdiction under s.147, and the failure to follow the due statutory route (including s.153C where applicable) vitiated initiation itself. Since confirmations had already been furnished during s.142(1) proceedings, rejection/forensic testing at appellate stage could not cure the foundational defect. Appeal allowed on jurisdiction, without examining merits. - ITAT
Reassessment under ss.147/148 was held void ab initio as the AO recorded "reasons" merely on Investigation Wing information indicating a possibility of similar transactions, without any seized material, independent enquiry, or application of mind, amounting to borrowed satisfaction and lack of jurisdiction. Given the year was unabated and no incriminating material was forwarded, the AO ought not to have assumed jurisdiction under s.147, and the failure to follow the due statutory route (including s.153C where applicable) vitiated initiation itself. Since confirmations had already been furnished during s.142(1) proceedings, rejection/forensic testing at appellate stage could not cure the foundational defect. Appeal allowed on jurisdiction, without examining merits. - ITAT
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