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...
Shares held in a demat account were treated as property acquired from proceeds of crime where the appellant, a Data Entry Operator on a modest salary, had received funds from an entity linked to alleged diversion of money and could not substantiate her claim that the transfer was a one-time family medical help. The bank records showed the amount was used to purchase shares of M/s CGPISL, which remained in the demat account. The Appellate Tribunal found no illegality in the provisional attachment merely because the appellant was not named in the FIR and upheld the attachment of the shares. The appeal was dismissed.
Shares held in a demat account were treated as property acquired from proceeds of crime where the appellant, a Data Entry Operator on a modest salary, had received funds from an entity linked to alleged diversion of money and could not substantiate her claim that the transfer was a one-time family medical help. The bank records showed the amount was used to purchase shares of M/s CGPISL, which remained in the demat account. The Appellate Tribunal found no illegality in the provisional attachment merely because the appellant was not named in the FIR and upheld the attachment of the shares. The appeal was dismissed.
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