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...
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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