Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Approval under section 148B must reflect independent consideration of the draft assessment order, proposed additions and supporting material; a bare grant of approval is a mechanical exercise and invalid. The Tribunal held that the approving authority must indicate some application of mind in the approval record, failing which the safeguard becomes an empty formality. Applying that principle, it found the approvals in the connected matters invalid and treated the consequential assessments as non est in law, without examining the merits.
Approval under section 148B must reflect independent consideration of the draft assessment order, proposed additions and supporting material; a bare grant of approval is a mechanical exercise and invalid. The Tribunal held that the approving authority must indicate some application of mind in the approval record, failing which the safeguard becomes an empty formality. Applying that principle, it found the approvals in the connected matters invalid and treated the consequential assessments as non est in law, without examining the merits.
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