The court interpreted the scope of Section 91 CrPC in summoning documents. It ruled that parties cannot demand documents as a matter of right. The judgment stresses that relevance is the key criterion.
The court held reassessment invalid where proceedings were based solely on unverified digital material from unrelated parties. It ruled that absence of a live nexus with income escapement makes reopening unsustainable.
The case focuses on systemic delays and technical shortcomings in the e-filing system. The Court directed the Department to file an affidavit addressing these concerns.
The case examined reopening based on a prior disallowance under Section 80IB(10). The Court found that the disallowance had already been reversed by appellate authorities. Therefore, reopening based on the same ground was held invalid.
The Court held that serving notices at an outdated address violates natural justice. The proceedings were set aside and remanded for fresh adjudication.
The Court examined whether reassessment based on search could extend beyond statutory timelines. It held that the notice for AY 2015–16 was issued beyond the permissible ten-year period. The ruling confirms that limitation provisions must be strictly followed.
The case involved reassessment triggered by a search conducted in 2022. The Court ruled that reopening beyond the 10-year statutory limit is not permissible.
The Court held that cash cannot be seized under GST provisions as it is excluded from the definition of “goods” and was not shown to be relevant to any proceedings. It directed immediate return of the seized amount, emphasizing limits on seizure powers.
The court held that reopening of assessment was invalid since the deduction issue was already settled in favour of the assessee. It ruled that reassessment cannot be based on an issue covered by binding precedent.
The court held that rejecting an appeal solely due to non-appearance is improper. Authorities must consider written submissions and pass a reasoned order. The ruling reinforces fair adjudication principles.
