Failure of the AO to issue notice u/s 143(2), prior to finalising the assessment order, cannot be condoned by referring to Section 292BB of the Act.
Reopening merely on the basis of information without proper efforts to find out the veracity and authenticity of information and corroborative evidence/material thereto is not valid
“Less than 24 hours of Show Cause Notice is violation of the principle of Natural Justice- Writ admitted by the High Court against assessment order.
Whether the sale of a corporate debtor as a “Going concern” in liquidation proceedings includes its liabilities?
Re-assessment notice issued without prior approval of jurisdictional CIT contravenes mandate of Section 151(2) and is invalidate
significant observations and recommendations emanating out of the Performance Audit conducted on ‘Functioning of Unique Identification Authority of India’ by CAG
Whether Tax exemption promised can be withdrawn by subsequent notification under the Kerala State Sales Tax Act?
Technical breach without any intention to evade tax: High court ordered to release the vehicle and the consignment to the petitioner
Taxpayer can exercise option of Writ petition even if alternative remedy in the form of CIT (A) is available
