Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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Section 170A(2) requires the assessing officer to compute total income in accordance with a business reorganisation order and the modified return. Where the assessment was pending on the date the modified return was filed (clause (b)), the AO must incorporate the scheme effects rather than treat the modified return as subject to fresh re-scrutiny; the HC found re-opening a completed scrutiny of that modified return was contrary to Section 170A(2)(b) and that mechanically issued notices vitiated the process. Consequentially, the impugned notices issued under section 143(2) and 142(1) were quashed and set aside.
Section 170A(2) requires the assessing officer to compute total income in accordance with a business reorganisation order and the modified return. Where the assessment was pending on the date the modified return was filed (clause (b)), the AO must incorporate the scheme effects rather than treat the modified return as subject to fresh re-scrutiny; the HC found re-opening a completed scrutiny of that modified return was contrary to Section 170A(2)(b) and that mechanically issued notices vitiated the process. Consequentially, the impugned notices issued under section 143(2) and 142(1) were quashed and set aside.
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