https://www.taxtmi.com/caselaws?id=437839 Assessment based on documents recovered during inspection was upheld despite objections to territorial competence and procedure, because the record did not show that the assessing officer lacked jurisdiction for the area concerned and the liability findings were supported by seized material. Where the demand had already been deposited and the matter had been examined on merits by the assessing authority, appellate authority and Tribunal, remand was treated as serving no useful purpose. The note emphasises that concurrent factual findings supported by documentary evidence do not warrant interference in tax appeal absent a substantial question of law. en-us Tue, 25 Apr 2023 00:00:00 +0530 Wed, 17 May 2023 08:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437839 Assessment based on documents recovered during inspection was upheld despite objections to territorial competence and procedure, because the record did not show that the assessing officer lacked jurisdiction for the area concerned and the liability findings were supported by seized material. Where the demand had already been deposited and the matter had been examined on merits by the assessing authority, appellate authority and Tribunal, remand was treated as serving no useful purpose. The note emphasises that concurrent factual findings supported by documentary evidence do not warrant interference in tax appeal absent a substantial question of law. Case-Laws VAT and Sales Tax Tue, 25 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437839