Related-party creditor exclusion bars CoC participation where lender rights show policy-making involvement, and post-CIRP assignment cannot cure ineli...
Rectification of apparent typographical errors may proceed without hearing when tax liability, input tax credit, and ruling substance remain unchanged...
Searches conducted before 1 April 2021 require assessment or reassessment through the search-assessment framework under sections 153A/153C. Incriminating material found in such a search cannot subsequently support reassessment jurisdiction under sections 147/148 or proceedings under section 148A. Those reassessment provisions remain available only where information is independently obtained after the search and statutory conditions are met. Reassessment notices and orders founded solely on pre-1 April 2021 search material are therefore without jurisdiction and liable to be quashed.
Searches conducted before 1 April 2021 require assessment or reassessment through the search-assessment framework under sections 153A/153C. Incriminating material found in such a search cannot subsequently support reassessment jurisdiction under sections 147/148 or proceedings under section 148A. Those reassessment provisions remain available only where information is independently obtained after the search and statutory conditions are met. Reassessment notices and orders founded solely on pre-1 April 2021 search material are therefore without jurisdiction and liable to be quashed.
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TaxTMI 
TaxTMI 
