Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
An appellate authority dealing with one assessment year cannot issue directions affecting reopening for earlier years, because its jurisdiction is confined to the year under appeal. The Tribunal held that the Commissioner (Appeals) went beyond the scope of the appeal by directing reopening of earlier assessment years, so that direction was beyond competence and had to be expunged. The separate validity of reopening under section 150 was left unexamined, as the matter was resolved on lack of appellate jurisdiction alone.
An appellate authority dealing with one assessment year cannot issue directions affecting reopening for earlier years, because its jurisdiction is confined to the year under appeal. The Tribunal held that the Commissioner (Appeals) went beyond the scope of the appeal by directing reopening of earlier assessment years, so that direction was beyond competence and had to be expunged. The separate validity of reopening under section 150 was left unexamined, as the matter was resolved on lack of appellate jurisdiction alone.
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