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...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Reopening notices for years before AY 2021-22 could be issued after the 01.04.2021 amendment only if the pre-existing six-year limitation under section 149 was still alive on the date of notice. Applying the principle in UOI v. Rajiv Bansal and following Sridhar Lokesh, the Tribunal held that the first proviso bars retrospective use of the extended ten-year period; for AY 2015-16, the outer limit expired on 31.03.2022, so a notice issued on 01.04.2022 was time-barred. It further held that exclusion of time spent in section 148A proceedings could not revive a notice already barred under the first proviso. The reassessment was quashed and the additions were deleted.
Reopening notices for years before AY 2021-22 could be issued after the 01.04.2021 amendment only if the pre-existing six-year limitation under section 149 was still alive on the date of notice. Applying the principle in UOI v. Rajiv Bansal and following Sridhar Lokesh, the Tribunal held that the first proviso bars retrospective use of the extended ten-year period; for AY 2015-16, the outer limit expired on 31.03.2022, so a notice issued on 01.04.2022 was time-barred. It further held that exclusion of time spent in section 148A proceedings could not revive a notice already barred under the first proviso. The reassessment was quashed and the additions were deleted.
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