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...
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Official certificates and revenue records admitted by the first appellate authority were treated as properly relied upon because they went to the root of the dispute and no specific prejudice to the Revenue was shown. On the merits, the land was accepted as rural agricultural land on the basis of urban development authority certificates, revenue records and census data showing it lay beyond the prescribed municipal distance. As the Assessing Officer produced no independent verification or conclusive contrary evidence, the lands were held to fall outside section 2(14) and outside section 194-IA, so the assessee could not be treated as an assessee in default under section 201(1) and interest under section 201(1A) was not sustainable.
Official certificates and revenue records admitted by the first appellate authority were treated as properly relied upon because they went to the root of the dispute and no specific prejudice to the Revenue was shown. On the merits, the land was accepted as rural agricultural land on the basis of urban development authority certificates, revenue records and census data showing it lay beyond the prescribed municipal distance. As the Assessing Officer produced no independent verification or conclusive contrary evidence, the lands were held to fall outside section 2(14) and outside section 194-IA, so the assessee could not be treated as an assessee in default under section 201(1) and interest under section 201(1A) was not sustainable.
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