The issue was whether a completed assessment could be revised without identifying concrete errors. The Tribunal held that vague observations and absence of specific defects do not justify invoking section 263.
The High Court held that an assessment order issued in the name of a dead person is a nullity. It ruled that proceedings must be continued only after issuing notice to legal representatives under Section 159.
The Tribunal held that interest earned from investments with a co-operative bank registered as a co-operative society qualifies for deduction under Section 80P(2)(d), following jurisdictional High Court rulings.
The Supreme Court ruled that answers to leading questions in cross-examination can validly establish attestation of a will, satisfying statutory proof requirements.
The Supreme Court restored the trial court’s dismissal of an injunction suit where plaintiffs failed to prove ownership and property boundaries were ambiguous.
The tribunal ruled that an assessment order signed manually instead of digitally in e-proceedings violates binding CBDT instructions and is legally void.
The court upheld GST cancellation after finding inconsistent affidavits and no supporting evidence of business activity. Mere allegations of procedural lapse without prejudice were held insufficient.
The High Court confirmed interim bail after noting parity with co-accused, lack of misuse of liberty, and prolonged investigation with no immediate trial prospects.
Court held that a charge sheet does not infringe rights and cannot be challenged at threshold unless limited exceptional grounds exist. Ruling emphasizes that employees must raise objections during departmental inquiry.
The petition was dismissed as assessee failed to explain prolonged inaction after original order and demand notice. Ruling affirms that writ jurisdiction is discretionary and time-sensitive.
