Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
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An addition to taxable income based on an erroneous entry in the original tax-audit report was unsustainable where the assessee produced evidence of a substantially lower correct figure and the auditor subsequently revised and uploaded a corrected audit report; the appellate finding stressed that the evidentiary weight of an audit report is not absolute and must yield where a demonstrable clerical/figural error has been rectified, and that the first appellate authority's reliance on the uncorrected report was unreasonable. Operative effect: the addition set aside and the Assessing Officer directed to delete the disallowance for the relevant assessment year.
An addition to taxable income based on an erroneous entry in the original tax-audit report was unsustainable where the assessee produced evidence of a substantially lower correct figure and the auditor subsequently revised and uploaded a corrected audit report; the appellate finding stressed that the evidentiary weight of an audit report is not absolute and must yield where a demonstrable clerical/figural error has been rectified, and that the first appellate authority's reliance on the uncorrected report was unreasonable. Operative effect: the addition set aside and the Assessing Officer directed to delete the disallowance for the relevant assessment year.
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