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- Whether parallel audit/search proceedings are valid when proceedings are already initiated by other tax authorities ?
Whether parallel audit/search proceedings are valid when proceedings are already initiated by other tax authorities ?
Issue Favourable to Tax Payer ?:- yes
Held - The learned standing counsel appearing for the respondents, on instructions, submitted that the three wings of the department are proceeding.....
Issue Favourable to Tax Payer ?:- yes
Held - We find that such a procedure had not been adopted in the instant case and the appellants appears to have been dealt with in a most unfair m.....
Issue Favourable to Tax Payer ?:- no
Held - The appellants would contend that the DGGI (East), Kolkata is the Zonal Unit for the entire Eastern India and their jurisdiction would exten.....
Issue Favourable to Tax Payer ?:- no
Held - In the facts of the present case, we find that the investigations were initiated by various jurisdictional authorities against different ent.....