Prior disposal of reopening objections is mandatory before scrutiny notice; premature scrutiny invalidates reassessment and consequential assessment o...
Pre-registration safeguards do not require a hearing or preliminary inquiry before corruption FIR registration where cognizable offences are disclosed...
Section 250(6A) reflects a legislative expectation that income-tax first appeals should ordinarily be heard and decided within one year from the end of the relevant financial year. The qualification "where it is possible" does not permit prolonged pendency that defeats this objective. An appeal remaining undecided beyond that period constitutes genuine hardship within the CBDT guidelines. Expeditious disposal of the pending first appeal was directed within three months.
Section 250(6A) reflects a legislative expectation that income-tax first appeals should ordinarily be heard and decided within one year from the end of the relevant financial year. The qualification "where it is possible" does not permit prolonged pendency that defeats this objective. An appeal remaining undecided beyond that period constitutes genuine hardship within the CBDT guidelines. Expeditious disposal of the pending first appeal was directed within three months.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4931 
