Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Dominant issue: whether informant is entitled to a final or enhanced reward under the Guidelines for Grant of Rewards to Informants, 2007. Reasoning: Clause 15.1 authorizes an interim reward (Rs.100,000 already paid) and Clauses 2.1, 13.1-13.2 prescribe that a three-member Committee determine final quantum, including adjustments post-appeal; no Committee decision or reasoned order was placed on record. Outcome: respondents must have the prescribed Committee hear the informant and decide-either enhance the reward or confirm no further payment-by a reasoned order within six months. - HC
Dominant issue: whether informant is entitled to a final or enhanced reward under the Guidelines for Grant of Rewards to Informants, 2007. Reasoning: Clause 15.1 authorizes an interim reward (Rs.100,000 already paid) and Clauses 2.1, 13.1-13.2 prescribe that a three-member Committee determine final quantum, including adjustments post-appeal; no Committee decision or reasoned order was placed on record. Outcome: respondents must have the prescribed Committee hear the informant and decide-either enhance the reward or confirm no further payment-by a reasoned order within six months. - HC
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