Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Reassessment proceedings were held to be within limitation because the first corrigendum to the section 148A(b) notice validly extended the time to respond, and that extended period had to be excluded under the third proviso to section 149(1). On that basis, the section 148A(d) order and section 148 notice were timely, and approval by the PCIT/CIT was competent rather than approval by the PCCIT/CCIT. The objection that only the Faceless Assessing Officer could issue the notice was rejected, as both the jurisdictional and faceless officers were treated as competent. The writ challenge on disputed factual issues, including claimed tax exemption and NRE account status, was not entertained, leaving those matters for the Assessing Officer.
Reassessment proceedings were held to be within limitation because the first corrigendum to the section 148A(b) notice validly extended the time to respond, and that extended period had to be excluded under the third proviso to section 149(1). On that basis, the section 148A(d) order and section 148 notice were timely, and approval by the PCIT/CIT was competent rather than approval by the PCCIT/CCIT. The objection that only the Faceless Assessing Officer could issue the notice was rejected, as both the jurisdictional and faceless officers were treated as competent. The writ challenge on disputed factual issues, including claimed tax exemption and NRE account status, was not entertained, leaving those matters for the Assessing Officer.
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