Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
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Non-compliance with a remand direction requiring completion of penalty proceedings within 12 weeks rendered the reinitiated proceedings unsustainable. The record showed that no final order under the penalty provision had been passed within the stipulated period and no extension of time had been sought. Mere issuance of show-cause notices did not amount to compliance, especially where repeated requests for a hearing had not been effectively addressed. On that ground, the show-cause notices issued in continuation of the remand were quashed.
Non-compliance with a remand direction requiring completion of penalty proceedings within 12 weeks rendered the reinitiated proceedings unsustainable. The record showed that no final order under the penalty provision had been passed within the stipulated period and no extension of time had been sought. Mere issuance of show-cause notices did not amount to compliance, especially where repeated requests for a hearing had not been effectively addressed. On that ground, the show-cause notices issued in continuation of the remand were quashed.
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