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...
Revision under section 263 was scrutinised on whether the AO made no inquiry or an inadequate inquiry regarding additions under scrutiny. The tribunal found the AO had conducted detailed investigation and enquiries before making additions; therefore the revisional authority's exercise amounted to a change of opinion and was not permissible. Explanation 2 was held inapplicable because the assessment was not passed without any inquiry. The issue was also treated as debatable in view of a coordinate bench decision deleting comparable additions. Consequence: the revision was set aside and the assessee's appeal was allowed.
Revision under section 263 was scrutinised on whether the AO made no inquiry or an inadequate inquiry regarding additions under scrutiny. The tribunal found the AO had conducted detailed investigation and enquiries before making additions; therefore the revisional authority's exercise amounted to a change of opinion and was not permissible. Explanation 2 was held inapplicable because the assessment was not passed without any inquiry. The issue was also treated as debatable in view of a coordinate bench decision deleting comparable additions. Consequence: the revision was set aside and the assessee's appeal was allowed.
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