Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Notice under section 143(2) is a mandatory jurisdictional condition for completing a section 153C assessment that departs from a return filed in response to the statutory notice. Complete non-issuance is not a procedural irregularity capable of cure through section 292BB. Applying the view favourable to assessees amid divergent non-jurisdictional decisions, assessments completed under section 153C read with section 143(3) without such notice were quashed. Challenges to additions and other merits remained unadjudicated.
Notice under section 143(2) is a mandatory jurisdictional condition for completing a section 153C assessment that departs from a return filed in response to the statutory notice. Complete non-issuance is not a procedural irregularity capable of cure through section 292BB. Applying the view favourable to assessees amid divergent non-jurisdictional decisions, assessments completed under section 153C read with section 143(3) without such notice were quashed. Challenges to additions and other merits remained unadjudicated.
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TaxTMI 
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