https://www.taxtmi.com/caselaws?id=298314 The High Court granted a stay on the operation of Form (3) issued after a settlement certificate in Form (5), following the petitioner's challenge to the additional demand raised and the authority's treatment of the case as a search case. The court found merit in the petitioner's argument that the authority exceeded its jurisdiction by issuing the impugned communication post the settlement certificate issuance. The respondents accepted service and sought time to file a counter-affidavit. The matter is scheduled for further hearing to address the legality and jurisdiction of the impugned communication. en-us Wed, 17 Mar 2021 00:00:00 +0530 Tue, 26 Oct 2021 08:58:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298314 The High Court granted a stay on the operation of Form (3) issued after a settlement certificate in Form (5), following the petitioner's challenge to the additional demand raised and the authority's treatment of the case as a search case. The court found merit in the petitioner's argument that the authority exceeded its jurisdiction by issuing the impugned communication post the settlement certificate issuance. The respondents accepted service and sought time to file a counter-affidavit. The matter is scheduled for further hearing to address the legality and jurisdiction of the impugned communication. Case-Laws Income Tax Wed, 17 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298314