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...
Return filed in response to a notice issued in search-related proceedings substitutes the original return filed earlier, and the assessee may lodge fresh or additional claims in abated assessments arising from search and seizure proceedings. The legal effect is that statutory provisions ordinarily applicable to returns filed under normal assessment processes apply equally to returns in search-related proceedings, permitting reopening of claims and consideration of new claims in abated years. An appellate authority's dismissal of appeals as infructuous was found erroneous, requiring fresh adjudication on admissibility and sustainability of the additional claims and remand for decision on merits.
Return filed in response to a notice issued in search-related proceedings substitutes the original return filed earlier, and the assessee may lodge fresh or additional claims in abated assessments arising from search and seizure proceedings. The legal effect is that statutory provisions ordinarily applicable to returns filed under normal assessment processes apply equally to returns in search-related proceedings, permitting reopening of claims and consideration of new claims in abated years. An appellate authority's dismissal of appeals as infructuous was found erroneous, requiring fresh adjudication on admissibility and sustainability of the additional claims and remand for decision on merits.
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