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...
After admitting an additional ground for deduction under section 32AC, the ITAT held that the appellate authority had to decide the claim on merits and could not refuse it merely because it was raised belatedly or on conduct-based objections already waived at admission. It further held that Goetz India Ltd. did not limit the appellate authority's power to entertain a fresh statutory claim supported by documents and capable of verification. However, because the remand report did not clearly confirm that the assets were new plant and machinery or that all statutory conditions were met, the matter was remanded to the Assessing Officer for fresh examination.
After admitting an additional ground for deduction under section 32AC, the ITAT held that the appellate authority had to decide the claim on merits and could not refuse it merely because it was raised belatedly or on conduct-based objections already waived at admission. It further held that Goetz India Ltd. did not limit the appellate authority's power to entertain a fresh statutory claim supported by documents and capable of verification. However, because the remand report did not clearly confirm that the assets were new plant and machinery or that all statutory conditions were met, the matter was remanded to the Assessing Officer for fresh examination.
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