Condonation of Delay denied: communication lapses and corporate restructuring found insufficient; prolonged inaction and lack of bona fides led to ref...
Page of 4811
Press 'Enter' after typing page number.
5961 to 5980 of 96208 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Transfer under section 127 was upheld because coordinated investigation is a valid administrative ground, and the assessee had no vested right to assessment at a particular place; the order was supported by notice, stated reasons, and consideration of the surrounding circumstances, so no mala fides or arbitrariness was shown. The notice under section 153A was quashed because the search record disclosed no incriminating material, the warrant alone was insufficient, and the foundational satisfaction for search-based proceedings had to exist on record. The reassessment proceedings were also held time barred, as the department was not restrained from completing assessment after notice under section 144 and the statutory period expired.
Transfer under section 127 was upheld because coordinated investigation is a valid administrative ground, and the assessee had no vested right to assessment at a particular place; the order was supported by notice, stated reasons, and consideration of the surrounding circumstances, so no mala fides or arbitrariness was shown. The notice under section 153A was quashed because the search record disclosed no incriminating material, the warrant alone was insufficient, and the foundational satisfaction for search-based proceedings had to exist on record. The reassessment proceedings were also held time barred, as the department was not restrained from completing assessment after notice under section 144 and the statutory period expired.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
