Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Jurisdiction for notice under section 148 was tested on the material available when proceedings began, not on the income ultimately assessed. The Tribunal held that section 149(1)(b) permitted notice beyond three years where the Assessing Officer possessed books, documents or evidence indicating income represented in the form of an asset and likely to meet the statutory threshold. Cash withdrawals exceeding Rs. 1.50 crores, together with non-filing of a return, constituted tangible material for a prima facie view that the threshold was satisfied. The assessee's time-bar objection failed, and the reassessment notice was upheld as valid.
Jurisdiction for notice under section 148 was tested on the material available when proceedings began, not on the income ultimately assessed. The Tribunal held that section 149(1)(b) permitted notice beyond three years where the Assessing Officer possessed books, documents or evidence indicating income represented in the form of an asset and likely to meet the statutory threshold. Cash withdrawals exceeding Rs. 1.50 crores, together with non-filing of a return, constituted tangible material for a prima facie view that the threshold was satisfied. The assessee's time-bar objection failed, and the reassessment notice was upheld as valid.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
