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 initiated beyond three years was held jurisdictionally invalid because statutory sanction was obtained from an incompetent authority, and the reassessment travelled beyond the recorded reasons. The reopening was to verify specific bank cash withdrawals and deposits, which were examined and accepted on the assessee's response, but the AO proceeded to make an addition for alleged bogus purchases that was neither the basis of the 148A(b) notice nor the 148A(d) order. Consequently, the appellate authority's direction to delete the disallowance was sustained, and the Revenue's challenge was rejected. - ITAT
Reassessment initiated beyond three years was held jurisdictionally invalid because statutory sanction was obtained from an incompetent authority, and the reassessment travelled beyond the recorded reasons. The reopening was to verify specific bank cash withdrawals and deposits, which were examined and accepted on the assessee's response, but the AO proceeded to make an addition for alleged bogus purchases that was neither the basis of the 148A(b) notice nor the 148A(d) order. Consequently, the appellate authority's direction to delete the disallowance was sustained, and the Revenue's challenge was rejected. - ITAT
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