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...
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Addition for alleged unexplained cash receipts based solely on an excel sheet/ledger seized from a third party and a statement recorded from that third party was held unsustainable because the assessee was not furnished the relied-upon seized material or statement and was denied an effective opportunity to cross-examine the witness, constituting a breach of natural justice. In the absence of any direct or corroborative evidence linking the assessee to the alleged receipts, the material was treated as merely circumstantial and insufficient to support the addition. The impugned addition was deleted and the appeal was allowed - ITAT
Addition for alleged unexplained cash receipts based solely on an excel sheet/ledger seized from a third party and a statement recorded from that third party was held unsustainable because the assessee was not furnished the relied-upon seized material or statement and was denied an effective opportunity to cross-examine the witness, constituting a breach of natural justice. In the absence of any direct or corroborative evidence linking the assessee to the alleged receipts, the material was treated as merely circumstantial and insufficient to support the addition. The impugned addition was deleted and the appeal was allowed - ITAT
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