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...
The note addresses territorial competence to challenge rejection of a tax withholding certificate application and the mandatory requirement for a reasoned order when refusing applications under Rule 28AA read with the governing withholding regime. It concludes that, on the facts examined (prior certificates, address of the impugned order, and prior proceedings), the petition was maintainable before the forum despite issuance from another location. It also holds that a one line rejection citing outstanding demands without addressing statutory parameters (brought forward losses, estimated liability, prior certificates, pending refunds) failed Rule 28AA's mandate and remands for a reasoned AO decision within a fixed period.
The note addresses territorial competence to challenge rejection of a tax withholding certificate application and the mandatory requirement for a reasoned order when refusing applications under Rule 28AA read with the governing withholding regime. It concludes that, on the facts examined (prior certificates, address of the impugned order, and prior proceedings), the petition was maintainable before the forum despite issuance from another location. It also holds that a one line rejection citing outstanding demands without addressing statutory parameters (brought forward losses, estimated liability, prior certificates, pending refunds) failed Rule 28AA's mandate and remands for a reasoned AO decision within a fixed period.
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