Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
The court held that where the subject matter relates to different financial years, a composite intimation and single show-cause notice are impermissible: separate intimations and, after considering statutory replies, separate DRC-01 show-cause proceedings are required - consequence: the impugned intimation and show-cause notice are quashed and set aside. The court permitted respondents liberty to reinitiate proceedings lawfully and to take appropriate action on or before 15.1.2026, and directed that any adjudication thereafter be completed within a reasonable time but not later than 31.3.2026. - HC
The court held that where the subject matter relates to different financial years, a composite intimation and single show-cause notice are impermissible: separate intimations and, after considering statutory replies, separate DRC-01 show-cause proceedings are required - consequence: the impugned intimation and show-cause notice are quashed and set aside. The court permitted respondents liberty to reinitiate proceedings lawfully and to take appropriate action on or before 15.1.2026, and directed that any adjudication thereafter be completed within a reasonable time but not later than 31.3.2026. - HC
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