Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
Page of 4819
Press 'Enter' after typing page number.
4681 to 4700 of 96363 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Intra-city transfer of a case between Assessing Officers falls within the statutory transfer power and does not require prior hearing where the officers are in the same city, locality or place. A valid transfer may be made at any stage of the proceedings and does not invalidate notices already issued. Once the transfer orders are in accordance with law, the transferee officer retains jurisdiction to continue and complete the assessment, and the assessment cannot be challenged solely for want of jurisdiction.
Intra-city transfer of a case between Assessing Officers falls within the statutory transfer power and does not require prior hearing where the officers are in the same city, locality or place. A valid transfer may be made at any stage of the proceedings and does not invalidate notices already issued. Once the transfer orders are in accordance with law, the transferee officer retains jurisdiction to continue and complete the assessment, and the assessment cannot be challenged solely for want of jurisdiction.
Note: It is a system-generated summary and is for quick reference only.