Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
The Commissioner (Appeals) lacked power under section 251 to set aside and remit the reassessment orders because the impugned assessments were passed under section 143(3) read with section 147 and section 144B, not under section 144. The statutory power to send a matter back for fresh assessment was available only in a section 144 assessment, so the remand orders were unsustainable. The Tribunal accordingly restored the appeals to the Commissioner (Appeals) for adjudication on merits for both assessment years.
The Commissioner (Appeals) lacked power under section 251 to set aside and remit the reassessment orders because the impugned assessments were passed under section 143(3) read with section 147 and section 144B, not under section 144. The statutory power to send a matter back for fresh assessment was available only in a section 144 assessment, so the remand orders were unsustainable. The Tribunal accordingly restored the appeals to the Commissioner (Appeals) for adjudication on merits for both assessment years.
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