Common portal notice after GST registration cancellation was insufficient; physical service and hearing were required before adjudication could procee...
Because the assessee's returned income was below the metro-city monetary threshold in CBDT Instruction No. 1/2011, the reassessment notice under section 148 had to be issued by the ITO and not the ACIT. The Tribunal held that the ACIT lacked jurisdiction under the applicable administrative instruction, so the notice was void ab initio. As the defect went to the authority issuing the notice, the consequential reassessment proceedings were also vitiated and quashed.
Because the assessee's returned income was below the metro-city monetary threshold in CBDT Instruction No. 1/2011, the reassessment notice under section 148 had to be issued by the ITO and not the ACIT. The Tribunal held that the ACIT lacked jurisdiction under the applicable administrative instruction, so the notice was void ab initio. As the defect went to the authority issuing the notice, the consequential reassessment proceedings were also vitiated and quashed.
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