Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The central issue was the validity of reopening assessment under Section 147 read with Sections 148 and 148A: the Court held that reopening requires "tangible material" and a rational connection between that material and the Assessing Officer's opinion of escapement, following Lakhmani Mewal Das; absent such nexus the action is unlawful. The Court found arbitrariness in changing the ground of reopening from the show-cause notice and a consequent breach of natural justice, and emphasized that Section 147 operates only after completion of the Section 148/148A drill. The order under Section 148A(3) and the Section 148 notice for AY 2019-20 were set aside. - HC
The central issue was the validity of reopening assessment under Section 147 read with Sections 148 and 148A: the Court held that reopening requires "tangible material" and a rational connection between that material and the Assessing Officer's opinion of escapement, following Lakhmani Mewal Das; absent such nexus the action is unlawful. The Court found arbitrariness in changing the ground of reopening from the show-cause notice and a consequent breach of natural justice, and emphasized that Section 147 operates only after completion of the Section 148/148A drill. The order under Section 148A(3) and the Section 148 notice for AY 2019-20 were set aside. - HC
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