Notices digitally signed on 31.03.2021 but served on or after 1.4.2021: Delhi High Court stayed the reassessment proceeding
Ignoring the reply and forcing petitioner to approach this Court is again adding to the docket of the already overburdened Court.
Right to cross-examination a witness adverse to the assessee is an indispensable right and the cornerstones of natural justice.
If the reasons for re-opening the assessment is based on incorrect facts or conclusions, certainly the notice issued for re-opening cannot be sustained: Bombay High Court
Indiscriminate and a rash of notices by the Income Tax Department with reference to time-barring date for the Income Tax proceedings: An Apt representation by Tax Bar Association, Indore”
Net Direct Tax collections for the F.Y. 2021-22 at Rs. 13,63,038 crore showing a growth of over 48.4%