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...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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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