Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
Petitioner sought limited relief to secure time for payment of admitted tax liabilities for specified assessment years; the HC, invoking the interest of justice and noting the petitioner's restricted request, granted a fourweek period for payment and disposed of the writ petition. The court directed payment of the admitted tax liabilities and remitted any remaining procedural action to the Assessing Officer insofar as recovery proceedings are concerned, effectively staying further recovery pending compliance with the payment direction.
Petitioner sought limited relief to secure time for payment of admitted tax liabilities for specified assessment years; the HC, invoking the interest of justice and noting the petitioner's restricted request, granted a fourweek period for payment and disposed of the writ petition. The court directed payment of the admitted tax liabilities and remitted any remaining procedural action to the Assessing Officer insofar as recovery proceedings are concerned, effectively staying further recovery pending compliance with the payment direction.
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