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...
A pending rectification application must be decided before a statutory appeal is dismissed, where the rectification could affect the adjudication order under challenge. The High Court held that the appellate authority should not have rejected the appeal while rectification proceedings were still pending, and the appellate order was therefore unsustainable. It set aside the dismissal of the appeal and directed that the rectification application be decided first, after affording personal hearing and by a reasoned order, within the time fixed by the Court.
A pending rectification application must be decided before a statutory appeal is dismissed, where the rectification could affect the adjudication order under challenge. The High Court held that the appellate authority should not have rejected the appeal while rectification proceedings were still pending, and the appellate order was therefore unsustainable. It set aside the dismissal of the appeal and directed that the rectification application be decided first, after affording personal hearing and by a reasoned order, within the time fixed by the Court.
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