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...
Section 170A(2)(a) confines the Assessing Officer, where assessment was already completed when the modified return was filed, to modifying the income earlier determined so as to give effect to the amalgamation order and the modified return; it does not permit a de novo scrutiny of the entire assessment. Notices issued under sections 143(2) and 142(1) to reopen the full assessment were therefore without jurisdiction and unsustainable. The consequential assessment order was also set aside, and the matter was remitted for a fresh order limited to modification of the completed assessment in accordance with the business reorganization and modified return.
Section 170A(2)(a) confines the Assessing Officer, where assessment was already completed when the modified return was filed, to modifying the income earlier determined so as to give effect to the amalgamation order and the modified return; it does not permit a de novo scrutiny of the entire assessment. Notices issued under sections 143(2) and 142(1) to reopen the full assessment were therefore without jurisdiction and unsustainable. The consequential assessment order was also set aside, and the matter was remitted for a fresh order limited to modification of the completed assessment in accordance with the business reorganization and modified return.
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