Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Validity of reopening of assessment on a non-searched person is examined, focusing on third-party reopening and the mandatory requirement of application of mind. The notice treating the assessee both as searched and non-searched is held to be cursory and devoid of application of mind, and the assessment references an unrelated search without establishing linkage to the search relied upon in the notice. The defective notice and consequent assessment are therefore regarded as resulting from casual drafting, and the challenge to the reopening on that ground is sustained.
Validity of reopening of assessment on a non-searched person is examined, focusing on third-party reopening and the mandatory requirement of application of mind. The notice treating the assessee both as searched and non-searched is held to be cursory and devoid of application of mind, and the assessment references an unrelated search without establishing linkage to the search relied upon in the notice. The defective notice and consequent assessment are therefore regarded as resulting from casual drafting, and the challenge to the reopening on that ground is sustained.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
