Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
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The central issue was whether the approval authorizing a special audit under s.142(2A) complied with Circular No.19/2019 by bearing a DIN and requisite manual-issuance justification; the court held the approval dated 06.02.2025 lacked a DIN and any exceptional-circumstances endorsement, violating the Circular and settled precedent that jurisdictional communications (including approvals/sanctions) must carry a DIN. Legal basis: Circular No.19/2019 and prior HC rulings invalidating DIN-less sanctions. Outcome: the approval is non est in law and the subsequent order directing a special audit is without jurisdiction - decided for the assessee. - HC
The central issue was whether the approval authorizing a special audit under s.142(2A) complied with Circular No.19/2019 by bearing a DIN and requisite manual-issuance justification; the court held the approval dated 06.02.2025 lacked a DIN and any exceptional-circumstances endorsement, violating the Circular and settled precedent that jurisdictional communications (including approvals/sanctions) must carry a DIN. Legal basis: Circular No.19/2019 and prior HC rulings invalidating DIN-less sanctions. Outcome: the approval is non est in law and the subsequent order directing a special audit is without jurisdiction - decided for the assessee. - HC
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