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...
Reopening under s.148A(1) was challenged on the ground that the AO lacked "information which suggests that income chargeable to tax has escaped assessment" and instead undertook a roving inquiry based solely on consolidated debit and credit bank entries. The Court held that s.148A(1) permits only verification of such information available on the portal and does not authorize fishing inquiries, particularly when transactions were through banking channels and party-wise details were already available. As the notice and order were founded merely on consolidated bank entries without any further incriminating material, the AO exceeded jurisdiction; the writ petition was allowed. - HC
Reopening under s.148A(1) was challenged on the ground that the AO lacked "information which suggests that income chargeable to tax has escaped assessment" and instead undertook a roving inquiry based solely on consolidated debit and credit bank entries. The Court held that s.148A(1) permits only verification of such information available on the portal and does not authorize fishing inquiries, particularly when transactions were through banking channels and party-wise details were already available. As the notice and order were founded merely on consolidated bank entries without any further incriminating material, the AO exceeded jurisdiction; the writ petition was allowed. - HC
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