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...
Reassessment under Section 148 requires prima facie material showing a live link between the seized material and alleged income escaping assessment. The High Court held that vague, non-specific loose papers referring only to survey numbers, a rate and a third person's name, without the assessee's name or any nexus to her, could not justify reopening. The expressions "relates to" and "pertains to" in Explanation 2 to Section 148 cannot be applied in isolation; the Revenue must assess the material against surrounding circumstances and record prima facie relevancy. As the information lacked that connection, the notice and consequential reopening were quashed.
Reassessment under Section 148 requires prima facie material showing a live link between the seized material and alleged income escaping assessment. The High Court held that vague, non-specific loose papers referring only to survey numbers, a rate and a third person's name, without the assessee's name or any nexus to her, could not justify reopening. The expressions "relates to" and "pertains to" in Explanation 2 to Section 148 cannot be applied in isolation; the Revenue must assess the material against surrounding circumstances and record prima facie relevancy. As the information lacked that connection, the notice and consequential reopening were quashed.
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