Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Prior approval for search assessments was treated as a substantive jurisdictional safeguard, so the approving authority had to apply an independent mind to the appraisal report, seized material and assessment records for each year. The ITAT majority found that the Addl. CIT relied only on what the Assessing Officer stated, issued identically worded approvals for multiple years, and did not demonstrate any real examination of the relevant material. Such mechanical and non-speaking approval could not substitute the statutory requirement, and the assessments based on it were held unsustainable and quashed.
Prior approval for search assessments was treated as a substantive jurisdictional safeguard, so the approving authority had to apply an independent mind to the appraisal report, seized material and assessment records for each year. The ITAT majority found that the Addl. CIT relied only on what the Assessing Officer stated, issued identically worded approvals for multiple years, and did not demonstrate any real examination of the relevant material. Such mechanical and non-speaking approval could not substitute the statutory requirement, and the assessments based on it were held unsustainable and quashed.
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