Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Transfer of jurisdiction from Faridabad to Delhi was held invalid because the assessee was not given a reasonable opportunity of being heard before the transfer order was made. Notices under section 143(2) issued by Delhi officers were therefore treated as without valid jurisdiction and ineffective for the assessment year concerned. After the transfer order was cancelled, jurisdiction reverted to the original Assessing Officer at Faridabad, but that officer also completed the assessment without first issuing a valid section 143(2) notice. The assessment was consequently quashed for a foundational jurisdictional defect, and the merits were left undecided.
Transfer of jurisdiction from Faridabad to Delhi was held invalid because the assessee was not given a reasonable opportunity of being heard before the transfer order was made. Notices under section 143(2) issued by Delhi officers were therefore treated as without valid jurisdiction and ineffective for the assessment year concerned. After the transfer order was cancelled, jurisdiction reverted to the original Assessing Officer at Faridabad, but that officer also completed the assessment without first issuing a valid section 143(2) notice. The assessment was consequently quashed for a foundational jurisdictional defect, and the merits were left undecided.
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