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...
Revisional powers under Section 264 were held to be broad and aimed at preventing miscarriage of justice and granting relief to an assessee even where the assessee committed mistakes in the original return; consequently the revision application should have been considered and the impugned order under Section 264 was set aside. The court distinguished the Supreme Court decision in Goetze (India) Ltd., finding it inapplicable because that case did not address revisional powers under Section 264 but concerned a post filing deduction without a revised return.
Revisional powers under Section 264 were held to be broad and aimed at preventing miscarriage of justice and granting relief to an assessee even where the assessee committed mistakes in the original return; consequently the revision application should have been considered and the impugned order under Section 264 was set aside. The court distinguished the Supreme Court decision in Goetze (India) Ltd., finding it inapplicable because that case did not address revisional powers under Section 264 but concerned a post filing deduction without a revised return.
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