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...
Section 249(4)(b) could not be used to reject the quantum appeal where the record did not show taxable income in India and, on the assessee's consistent case, no obligation to pay advance tax arose. The Tribunal noted that the addition stemmed only from an unexplained source of investment in immovable property, not from returned or admitted income. The Commissioner (Appeals) therefore erred in dismissing the appeal in limine. The quantum matter was restored to the jurisdictional Assessing Officer for de novo adjudication after due opportunity, and the consequential penalty under section 271(1)(c) was also restored for fresh consideration.
Section 249(4)(b) could not be used to reject the quantum appeal where the record did not show taxable income in India and, on the assessee's consistent case, no obligation to pay advance tax arose. The Tribunal noted that the addition stemmed only from an unexplained source of investment in immovable property, not from returned or admitted income. The Commissioner (Appeals) therefore erred in dismissing the appeal in limine. The quantum matter was restored to the jurisdictional Assessing Officer for de novo adjudication after due opportunity, and the consequential penalty under section 271(1)(c) was also restored for fresh consideration.
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