Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
Delay and laches barred interference under Article 226 where the petitioner failed to respond properly to the discrepancy notice and show cause notice, did not furnish invoice details before the statutory authority, and raised supplier certificates only belatedly despite their earlier availability. The High Court found no justifiable basis to reopen an assessment that had already attained finality, particularly in view of the prolonged delay and the petitioner's negligence in the statutory proceedings. The writ petition was dismissed and the assessment order left undisturbed.
Delay and laches barred interference under Article 226 where the petitioner failed to respond properly to the discrepancy notice and show cause notice, did not furnish invoice details before the statutory authority, and raised supplier certificates only belatedly despite their earlier availability. The High Court found no justifiable basis to reopen an assessment that had already attained finality, particularly in view of the prolonged delay and the petitioner's negligence in the statutory proceedings. The writ petition was dismissed and the assessment order left undisturbed.
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