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...
Page of 4811
Press 'Enter' after typing page number.
6381 to 6400 of 96208 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The issue concerns whether an Assessing Officer may rely on a Valuation Officer (DVO) report delivered after the six month deadline in section 142A(6) to invoke the exclusion period under Explanation 1(v) to section 153 and thereby extend limitation. The HC agreed with the Tribunal that section 142A(6) requires the report within six months and that the exclusion-period and its proviso apply only where the report falls within that regime; a belated DVO report has no legal value to extend limitation, and the Principal Commissioner was not justified in revising the assessment under revision powers. Revenue appeal dismissed.
The issue concerns whether an Assessing Officer may rely on a Valuation Officer (DVO) report delivered after the six month deadline in section 142A(6) to invoke the exclusion period under Explanation 1(v) to section 153 and thereby extend limitation. The HC agreed with the Tribunal that section 142A(6) requires the report within six months and that the exclusion-period and its proviso apply only where the report falls within that regime; a belated DVO report has no legal value to extend limitation, and the Principal Commissioner was not justified in revising the assessment under revision powers. Revenue appeal dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
