Capital gains valuation from stamp assessment versus net consideration for residential reinvestment: deemed stamp value replaced for gains but not for...
Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
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Section 143(1)(a) intimation lost its independent existence after the Assessing Officer reconsidered the same adjustments in scrutiny assessment under section 143(3) and granted relief on the rectification request. Applying the merger principle, the Tribunal held that the appeal against the intimation had become infructuous, and once that appeal was infructuous, the Revenue's further appeal against the first appellate order in the same matter was also infructuous. The Revenue's appeal was therefore dismissed on that basis.
Section 143(1)(a) intimation lost its independent existence after the Assessing Officer reconsidered the same adjustments in scrutiny assessment under section 143(3) and granted relief on the rectification request. Applying the merger principle, the Tribunal held that the appeal against the intimation had become infructuous, and once that appeal was infructuous, the Revenue's further appeal against the first appellate order in the same matter was also infructuous. The Revenue's appeal was therefore dismissed on that basis.
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