Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Mandating a digital signature to complete an e-assessment is a jurisdictional formality; where the assessment order, computation and demand notice lacked the mandatory digital signature and were effectively antedated, the reassessment was held time-barred and invalid. Separately, the tribunal upheld the appellate finding allowing an extraordinary business loss for fire damage to the extent supported by documentary evidence and insurer reimbursement, concluding revenue failed to overturn those factual findings. The revenue appeal was dismissed, the reassessment quashed for want of mandatory signature and limitation, and the deletion of the addition for the exceptional loss sustained.
Mandating a digital signature to complete an e-assessment is a jurisdictional formality; where the assessment order, computation and demand notice lacked the mandatory digital signature and were effectively antedated, the reassessment was held time-barred and invalid. Separately, the tribunal upheld the appellate finding allowing an extraordinary business loss for fire damage to the extent supported by documentary evidence and insurer reimbursement, concluding revenue failed to overturn those factual findings. The revenue appeal was dismissed, the reassessment quashed for want of mandatory signature and limitation, and the deletion of the addition for the exceptional loss sustained.
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