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...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Denial of exemption under section 54F was considered on whether an appellate authority may entertain a deduction not claimed in the original return. Tribunal applied the principle that Goetze restricts assessing officer powers but does not bar appellate authorities from adjudicating legal claims; accordingly the tribunal allowed the appeal for statistical purposes and restored the matter to the assessing officer for de novo verification of statutory conditions (nature and character of assets, timing and quantum of investment, compliance) and directed a speaking order after hearing the assessee.
Denial of exemption under section 54F was considered on whether an appellate authority may entertain a deduction not claimed in the original return. Tribunal applied the principle that Goetze restricts assessing officer powers but does not bar appellate authorities from adjudicating legal claims; accordingly the tribunal allowed the appeal for statistical purposes and restored the matter to the assessing officer for de novo verification of statutory conditions (nature and character of assets, timing and quantum of investment, compliance) and directed a speaking order after hearing the assessee.
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