Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
An earlier order granting possession and access to the Resolution Professional had already attained finality after dismissal of the appeal, so the suspended director could not reopen the question through a later access claim. The Appellate Tribunal held that the Adjudicating Authority erred in allowing withdrawal of the application while still directing the Resolution Professional to ensure full access to the applicant, because that direction effectively disturbed a concluded issue. The access direction was therefore set aside. The Tribunal did not decide the rights of other occupants allegedly operating from the premises, leaving them free to seek independent relief before the Adjudicating Authority if they claim obstruction.
An earlier order granting possession and access to the Resolution Professional had already attained finality after dismissal of the appeal, so the suspended director could not reopen the question through a later access claim. The Appellate Tribunal held that the Adjudicating Authority erred in allowing withdrawal of the application while still directing the Resolution Professional to ensure full access to the applicant, because that direction effectively disturbed a concluded issue. The access direction was therefore set aside. The Tribunal did not decide the rights of other occupants allegedly operating from the premises, leaving them free to seek independent relief before the Adjudicating Authority if they claim obstruction.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
