Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
The note addresses whether Section 8(1) requires recording and service of written reasons to believe when issuing a show-cause notice and the independence of the Adjudicating Authority's satisfaction. It concludes Section 8(1) does not mandate written reasons or their service, distinguishing Section 5(1) which expressly requires recorded reasons at provisional attachment; making reasons available on the record sufficed. The Adjudicating Authority must form its own reason to believe, but no failure of independent satisfaction was shown. Appeals based on non provision of reasons and on untimely production of documents therefore fail for lack of prejudice and admissible pleadings.
The note addresses whether Section 8(1) requires recording and service of written reasons to believe when issuing a show-cause notice and the independence of the Adjudicating Authority's satisfaction. It concludes Section 8(1) does not mandate written reasons or their service, distinguishing Section 5(1) which expressly requires recorded reasons at provisional attachment; making reasons available on the record sufficed. The Adjudicating Authority must form its own reason to believe, but no failure of independent satisfaction was shown. Appeals based on non provision of reasons and on untimely production of documents therefore fail for lack of prejudice and admissible pleadings.
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