Admissibility of recorded statements and electronic evidence: CESTAT excludes non compliant statements and email printouts and sets aside revaluation ...
Declaration that a taxpayer's return is invalid constitutes an...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh consideration.
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Declaration that a taxpayer's return is invalid constitutes an actionable directive and is revisable under the tax revision provision; treating a communication of invalidity as not being an "order" was held legally incorrect. The decision reasons that a declaration under the return-validation provision qualifies as a mandate or authoritative direction and therefore falls within revision jurisdiction. The impugned ruling rejecting revisability was quashed and the revision application was restored for de novo consideration, directing fresh adjudication on merits under the revision mechanism.
Declaration that a taxpayer's return is invalid constitutes an actionable directive and is revisable under the tax revision provision; treating a communication of invalidity as not being an "order" was held legally incorrect. The decision reasons that a declaration under the return-validation provision qualifies as a mandate or authoritative direction and therefore falls within revision jurisdiction. The impugned ruling rejecting revisability was quashed and the revision application was restored for de novo consideration, directing fresh adjudication on merits under the revision mechanism.
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