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...
The dominant issue was whether the circuit bench had territorial jurisdiction to entertain an appeal and cross-objection arising from an assessment order passed by an assessing officer at another station. On a reference due to a difference of opinion between members, the third member held that the circuit bench lacked jurisdiction over the appeal; consequently, the appeal was not maintainable and was dismissed. Parties were left at liberty to pursue appropriate remedies before the competent forum, and the revenue was similarly permitted to approach the appropriate forum if so advised. - ITAT
The dominant issue was whether the circuit bench had territorial jurisdiction to entertain an appeal and cross-objection arising from an assessment order passed by an assessing officer at another station. On a reference due to a difference of opinion between members, the third member held that the circuit bench lacked jurisdiction over the appeal; consequently, the appeal was not maintainable and was dismissed. Parties were left at liberty to pursue appropriate remedies before the competent forum, and the revenue was similarly permitted to approach the appropriate forum if so advised. - ITAT
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