Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Unsigned approval under section 151 for reassessment was treated as invalid because section 282A(1) requires electronic tax documents to be signed. Following its earlier rulings, the ITAT held that this signature requirement is mandatory; where the approval bore no signature, it was void ab initio. As the foundational approval itself was unlawful, the reassessment proceedings based on it could not survive and the assessment was unsustainable.
Unsigned approval under section 151 for reassessment was treated as invalid because section 282A(1) requires electronic tax documents to be signed. Following its earlier rulings, the ITAT held that this signature requirement is mandatory; where the approval bore no signature, it was void ab initio. As the foundational approval itself was unlawful, the reassessment proceedings based on it could not survive and the assessment was unsustainable.
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