The case involved alleged bogus purchases backed only by invoices and bank payments. The Tribunal held that without confirmations, transport evidence, or delivery proof, such purchases cannot be ...

The issue was whether reassessment could be initiated while the time to file a belated return was still open. The Tribunal held such reopening premature and void, as income cannot be said to have ...

An Income Tax Assistant from Sasaram was sentenced to one year in jail for demanding a Rs 600 bribe to process a Rs 5,826 tax ...