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...
Delay in filing returns and audit reports for AYs 2018-19 to 2022-23 was sought to be condoned under s.119(2)(b) on the ground that statutory audit under the applicable cooperative law could not be completed within time due to non-availability of departmental auditors, a cause not attributable to the assessee. The Court held that "genuine hardship" and "sufficient cause" were established, and the authority erred by rejecting the request on a hyper-technical view of inordinate delay despite documentary material showing systemic default and completed audits. As denial would potentially deprive legitimate s.80P deductions (subject to scrutiny), the rejection order was set aside and a mandamus issued to permit filing of returns with audit reports. - HC
Delay in filing returns and audit reports for AYs 2018-19 to 2022-23 was sought to be condoned under s.119(2)(b) on the ground that statutory audit under the applicable cooperative law could not be completed within time due to non-availability of departmental auditors, a cause not attributable to the assessee. The Court held that "genuine hardship" and "sufficient cause" were established, and the authority erred by rejecting the request on a hyper-technical view of inordinate delay despite documentary material showing systemic default and completed audits. As denial would potentially deprive legitimate s.80P deductions (subject to scrutiny), the rejection order was set aside and a mandamus issued to permit filing of returns with audit reports. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
