Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Section 148A(b) requires at least seven days to respond; a notice granting only five days was held contrary to statute, and the assessee's later extension request did not cure the defect. The resulting order under section 148A(d) and reassessment were therefore unsustainable. The notice under section 148 was also time-barred, as the limitation for A.Y. 2015-16 expired on 31/03/2022 but the notice was issued on 04/04/2022. On merits, the addition for unexplained investment could not be made wholly in the assessee's hands because the sale deed showed joint ownership of the property with his wife.
Section 148A(b) requires at least seven days to respond; a notice granting only five days was held contrary to statute, and the assessee's later extension request did not cure the defect. The resulting order under section 148A(d) and reassessment were therefore unsustainable. The notice under section 148 was also time-barred, as the limitation for A.Y. 2015-16 expired on 31/03/2022 but the notice was issued on 04/04/2022. On merits, the addition for unexplained investment could not be made wholly in the assessee's hands because the sale deed showed joint ownership of the property with his wife.
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