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...
Validity of reassessment initiation was challenged on the ground that the order under s.148A(3) and the consequent notice under s.148 were vague and non-speaking, merely referring to a search in the insurance sector without disclosing why income was believed to have escaped assessment. The court held that the s.148A(3) order did not record any reasons for rejecting the assessee's replies or explain the basis for proceeding, rendering it unsustainable; consequently, the s.148A(3) order and the s.148 notice were set aside and the matter was remanded to the AO to pass a fresh, reasoned order after considering the replies, with clarification that the assessee had also asserted incomplete information in the notices. - HC
Validity of reassessment initiation was challenged on the ground that the order under s.148A(3) and the consequent notice under s.148 were vague and non-speaking, merely referring to a search in the insurance sector without disclosing why income was believed to have escaped assessment. The court held that the s.148A(3) order did not record any reasons for rejecting the assessee's replies or explain the basis for proceeding, rendering it unsustainable; consequently, the s.148A(3) order and the s.148 notice were set aside and the matter was remanded to the AO to pass a fresh, reasoned order after considering the replies, with clarification that the assessee had also asserted incomplete information in the notices. - HC
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