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No reopening of assessement by issuing notice U/s 148 Of the I.T. Act on the basis of information received from the Investigation Wing and without application of his mind[ITO Vs. M/s Comero Leasing & Financial, I.T.A. No. 4281/Del/2010, ITAT - Delhi]
Date of refund filed even though with wrong authority, has to be treated as relevant date for submission of refund application[Rathi Steel and Power Ltd. Vs. Commissioner of Central Excise, Ghaziabad (2014)9 TMI 61-CESTAT New Delhi].
Reassessment based on Suspicious/ Hawala purchases – Disposal of objections should be based on recorded reasons[M/s Pransukhlal Bros. v. ITO (Bombay High Court) , ITA WP Lodging no. 2124 of 2014].
Date of refund filed even though with wrong authority, has to be treated as relevant date for submission of refund application[Rathi Steel and Power Ltd. Vs. Commissioner of Central Excise, Ghaziabad (2014)9 TMI 61-CESTAT New Delhi].
Reassessment based on Suspicious/ Hawala purchases – Disposal of objections should be based on recorded reasons[M/s Pransukhlal Bros. v. ITO (Bombay High Court) , ITA WP Lodging no. 2124 of 2014].