Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
A notice of demand under Section 156 requires an existing assessment or reassessment order fixing tax or arrears; absent such an antecedent order a demand notice is ultra vires and invalid. Where an original scrutiny assessment recorded nil liability, the revenue must invoke the reassessment/reopening procedure before creating fresh tax liability; issuing a demand years later on the same material without reopening under Section 147 amounts to an impermissible change of opinion. The impugned demand was therefore beyond jurisdiction and quashed.
A notice of demand under Section 156 requires an existing assessment or reassessment order fixing tax or arrears; absent such an antecedent order a demand notice is ultra vires and invalid. Where an original scrutiny assessment recorded nil liability, the revenue must invoke the reassessment/reopening procedure before creating fresh tax liability; issuing a demand years later on the same material without reopening under Section 147 amounts to an impermissible change of opinion. The impugned demand was therefore beyond jurisdiction and quashed.
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