This decision reinforces the legal requirement that supervisory approval under Section 153D is a substantive safeguard, not an empty ritual. The High Court affirmed that granting blanket sanction to ...
Bombay HC clarified Section 276C(2), holding that mere failure to pay self-assessment tax is not willful evasion, quashing prosecution after tax was paid ...
Taxpayers often make minor mistakes while filing their ITR, such as omitting an income item, incorrectly listing a deduction, ...