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Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Reopening an income-tax assessment on the same factual material already forming the subject of consideration before the appellate authority was impermissible where additions originated from digital data seized during a search and used under the separate statutory provision dealing with search-derived material. The reasoning rested on the bar against initiating reassessment proceedings based on identical seized material that was under appellate scrutiny, and consequently the reopening notice was quashed, preventing further reassessment on that same material.
Reopening an income-tax assessment on the same factual material already forming the subject of consideration before the appellate authority was impermissible where additions originated from digital data seized during a search and used under the separate statutory provision dealing with search-derived material. The reasoning rested on the bar against initiating reassessment proceedings based on identical seized material that was under appellate scrutiny, and consequently the reopening notice was quashed, preventing further reassessment on that same material.
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TaxTMI 
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