Extended reassessment is invalid if the quantified escaped income is below fifty lakh rupees. Issue Whether a reassessment notice issued under section 148 after the standard three-year limitation period is legally sustainable when the Assessing Officer’s own order quantifies the total alleged escaped income at Rs. 42.82 lakhs, which falls below the statutory threshold of… Read More »
An order under section 148A(b) cannot stand if the Assessing Officer fails to consider the assessee’s reply and supporting materials. Issue Whether an order passed under section 148A(d) and the consequential reassessment notice issued under section 148 can be legally sustained when the Assessing Officer completely fails to consider the assessee’s detailed replies and supporting… Read More »
An assessment order giving effect to an appellate decision beyond the statutory limitation period is a nullity and must be quashed. Issue Whether an assessment order passed by the Assessing Officer to give effect to a CIT(A) appellate order is legally sustainable when it is issued beyond the strict three-month statutory limitation period prescribed under… Read More »
Form 5 cannot be denied when a technical portal error mistakenly misallocates a timely tax settlement payment. Issue Whether the revenue department is legally mandated to rectify a portal-driven technical error, delink misallocated payments, and issue Form 5 to conclude all proceedings when a taxpayer has fulfilled all conditions and paid the full amount prescribed… Read More »
Composite GST demand notices clubbing multiple financial years are illegal as they violate limitation periods. Issue Whether the tax authority can legally issue a composite Show Cause Notice (SCN) and a single Order-in-Original (OIO) by clubbing multiple distinct financial years (2018-19 to 2023-24) under Section 74, or if each financial year must be treated as… Read More »
Reassessment order must be quashed if the Assessing Officer fails to consider the assessee’s replies Reassessment order must be quashed if the Assessing Officer fails to consider the assessee’s replies Issue Whether an order passed under Section 148A(3) and a consequential reassessment notice under Section 148 are legally sustainable if the Assessing Officer fails to… Read More »
Assessment order quashed and remanded due to denial of mandatory personal hearing despite alternative remedy. Issue Whether a writ petition under Article 226 of the Constitution is maintainable against an assessment order despite the availability of an alternative statutory appellate remedy, and whether the order is legally sustainable if passed in violation of mandatory personal… Read More »
Accountant’s Failure to Inform Assessee Constitutes Sufficient Cause to Condone Appeal Delay and Quash Dismissal Accountant’s Failure to Inform Assessee Constitutes Sufficient Cause to Condone Appeal Delay and Quash Dismissal Issue Whether an appeal dismissed solely on the grounds of limitation should be condoned when the adjudication order was served only to the consultant/accountant who… Read More »
Assessment order violating natural justice is maintainable under writ jurisdiction and liable to be quashed. Issue Whether a writ petition under Article 226 of the Constitution of India is maintainable against a high-demand assessment order passed in violation of the principles of natural justice and mandatory statutory procedures, despite the availability of an alternative statutory… Read More »
Exemption withdrawal under Section 154 without prior statutory notice violates natural justice and is invalid. Issue Whether a rectification order passed under Section 154 that withdraws a trust’s tax exemption and converts a granted refund into a tax demand is legally valid if it is issued without the mandatory prior notice and opportunity of being… Read More »