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...
Once a return is filed and accepted under Section 153A, the earlier return under Section 139(1) is treated as non est for judging disclosure, so penalty under Section 271(1)(c) cannot be levied merely because the 153A return shows higher income. The ITAT also held that, in an unabated assessment, additions and penalty could not be sustained absent incriminating material found during search in relation to the voluntarily offered amounts. Relying on the principles in Neeraj Jindal and Abhisar Buildwell, the penalties for the relevant assessment years were deleted.
Once a return is filed and accepted under Section 153A, the earlier return under Section 139(1) is treated as non est for judging disclosure, so penalty under Section 271(1)(c) cannot be levied merely because the 153A return shows higher income. The ITAT also held that, in an unabated assessment, additions and penalty could not be sustained absent incriminating material found during search in relation to the voluntarily offered amounts. Relying on the principles in Neeraj Jindal and Abhisar Buildwell, the penalties for the relevant assessment years were deleted.
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