Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
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Penalty under section 271(1)(c): Tribunal held the penalty notice was vitiated for failure to specify clearly whether proceedings were for concealment of income or furnishing inaccurate particulars; legal basis being that a notice must unambiguously state the limb under s.271(1)(c) relied upon, and inclusion of irrelevant or non-struck matters renders the notice defective. Relying on precedents where identical defects led to deletion of penalty, the penalty was quashed and the appeal allowed. - ITAT
Penalty under section 271(1)(c): Tribunal held the penalty notice was vitiated for failure to specify clearly whether proceedings were for concealment of income or furnishing inaccurate particulars; legal basis being that a notice must unambiguously state the limb under s.271(1)(c) relied upon, and inclusion of irrelevant or non-struck matters renders the notice defective. Relying on precedents where identical defects led to deletion of penalty, the penalty was quashed and the appeal allowed. - ITAT
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