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...
Failure to issue Form-4 under the Income Declaration Scheme, 2016 despite payment of tax resulted in the disclosed income being again assessed in A.Y. 2017-18, causing double taxation. The court held that the self-assessment tax paid pursuant to the deeming fiction under Section 197(b) (treating the declaration as rejected for non-payment of the third instalment) was inextricably linked to the same undisclosed income and, consistent with CBDT Circular No. 25/2016 and the beneficial object of the revival provisions, had to be credited as payment towards the Scheme. Authorities were directed to treat the self-assessment tax as the third instalment, issue Form-4, and modify the A.Y. 2017-18 assessment by excluding the disclosed income and recomputing demand accordingly. - HC
Failure to issue Form-4 under the Income Declaration Scheme, 2016 despite payment of tax resulted in the disclosed income being again assessed in A.Y. 2017-18, causing double taxation. The court held that the self-assessment tax paid pursuant to the deeming fiction under Section 197(b) (treating the declaration as rejected for non-payment of the third instalment) was inextricably linked to the same undisclosed income and, consistent with CBDT Circular No. 25/2016 and the beneficial object of the revival provisions, had to be credited as payment towards the Scheme. Authorities were directed to treat the self-assessment tax as the third instalment, issue Form-4, and modify the A.Y. 2017-18 assessment by excluding the disclosed income and recomputing demand accordingly. - HC
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