Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Jurisdictional validity of the reopening notice was the central issue: the HC held the Jurisdictional Assessing Officer lacked authority to issue the section 148 notice when a non-jurisdictional officer had issued the reopening notice, and consequently set aside the notice and allowed the assessee's appeal. The court rejected the Revenue's res judicata plea because earlier writs permitted raising the same Hexaware point before the DRP, and rejected the alternate-remedy objection since a jurisdictional challenge permits direct writ relief. An allegation of suppression concerning an interim order was dismissed as without merit.
Jurisdictional validity of the reopening notice was the central issue: the HC held the Jurisdictional Assessing Officer lacked authority to issue the section 148 notice when a non-jurisdictional officer had issued the reopening notice, and consequently set aside the notice and allowed the assessee's appeal. The court rejected the Revenue's res judicata plea because earlier writs permitted raising the same Hexaware point before the DRP, and rejected the alternate-remedy objection since a jurisdictional challenge permits direct writ relief. An allegation of suppression concerning an interim order was dismissed as without merit.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
