PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Reassessment initiated after the three-year period required approval from the higher authorities specified by section 151(2); approval recorded from a Principal Commissioner did not satisfy that statutory requirement, so the notice under section 148 and the reassessment order under section 147 read with section 144 were invalid and quashed. Consequential penalty orders founded on the quashed reassessment were also held invalid and quashed. The Tribunal did not decide the remaining merits-based grounds of appeal.
Reassessment initiated after the three-year period required approval from the higher authorities specified by section 151(2); approval recorded from a Principal Commissioner did not satisfy that statutory requirement, so the notice under section 148 and the reassessment order under section 147 read with section 144 were invalid and quashed. Consequential penalty orders founded on the quashed reassessment were also held invalid and quashed. The Tribunal did not decide the remaining merits-based grounds of appeal.
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