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...
Electronic material used in search assessments must be shown to be genuine, properly preserved, and supported by a reliable chain of custody; the Tribunal treated the Revenue's failure to record complete device particulars, hash values, and proper certification of later extraction as fatal to reliance on SMS, WhatsApp images, and software screenshots. It also held that approval under section 153D is a statutory safeguard requiring conscious application of mind to each assessment year, not a mechanical signature. Because the assessments rested on inadmissible electronic material and the approval process showed no real scrutiny, the Tribunal quashed the assessments and allowed the assessee's appeals.
Electronic material used in search assessments must be shown to be genuine, properly preserved, and supported by a reliable chain of custody; the Tribunal treated the Revenue's failure to record complete device particulars, hash values, and proper certification of later extraction as fatal to reliance on SMS, WhatsApp images, and software screenshots. It also held that approval under section 153D is a statutory safeguard requiring conscious application of mind to each assessment year, not a mechanical signature. Because the assessments rested on inadmissible electronic material and the approval process showed no real scrutiny, the Tribunal quashed the assessments and allowed the assessee's appeals.
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