Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
High Court jurisdiction to review preventive detention orders pre-execution exists but is constrained by judicial self-restraint; interference is limited to errors such as wrong statute, wrong person, wrong purpose, vagueness, extraneous grounds, or lack of authority, and normally not available where the proposed detenue has absconded. The court applied precedent distinguishing limited pre-execution review from challenges that would permit an absconder to benefit from evasion, noted the petitioner was a proclaimed offender subject to lookout measures and prosecution steps and had not surrendered, and consequently declined to exercise Article 226 jurisdiction pre-execution while preserving the petitioner's right to challenge the order after surrender under due process safeguards.
High Court jurisdiction to review preventive detention orders pre-execution exists but is constrained by judicial self-restraint; interference is limited to errors such as wrong statute, wrong person, wrong purpose, vagueness, extraneous grounds, or lack of authority, and normally not available where the proposed detenue has absconded. The court applied precedent distinguishing limited pre-execution review from challenges that would permit an absconder to benefit from evasion, noted the petitioner was a proclaimed offender subject to lookout measures and prosecution steps and had not surrendered, and consequently declined to exercise Article 226 jurisdiction pre-execution while preserving the petitioner's right to challenge the order after surrender under due process safeguards.
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TaxTMI 
TaxTMI 
of 4918 
