PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Validity of reopening under section 147/148 is contested on the ground that the sanction required from the competent authority was not obtained; the notice issued in AY 2015-16 on 28 March 2021 falls within the temporal ratio of the cited Supreme Court authority, but was quashed because the sanction stated on the notice was from the CIT (Exemption) rather than the Joint Commissioner mandated by law, and Revenue cannot contradict the express language of the notice regarding whose satisfaction was obtained. The necessity for sanction by the specific authority is determinative, leading to invalidation of the notice.
Validity of reopening under section 147/148 is contested on the ground that the sanction required from the competent authority was not obtained; the notice issued in AY 2015-16 on 28 March 2021 falls within the temporal ratio of the cited Supreme Court authority, but was quashed because the sanction stated on the notice was from the CIT (Exemption) rather than the Joint Commissioner mandated by law, and Revenue cannot contradict the express language of the notice regarding whose satisfaction was obtained. The necessity for sanction by the specific authority is determinative, leading to invalidation of the notice.
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