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...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
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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