Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
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Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
A notice under section 143(2) issued by the officer who completes a scrutiny assessment under section 143(3) is presented as a mandatory jurisdictional requirement. The notes state that where one officer issued the statutory notice but another completed the assessment without issuing a fresh notice, the assessment has an inherent jurisdictional defect rather than a curable procedural irregularity. Relying on the stated Delhi High Court and Supreme Court positions, the text explains that such an assessment is invalid, consequential proceedings are non est, and other grounds become academic.
A notice under section 143(2) issued by the officer who completes a scrutiny assessment under section 143(3) is presented as a mandatory jurisdictional requirement. The notes state that where one officer issued the statutory notice but another completed the assessment without issuing a fresh notice, the assessment has an inherent jurisdictional defect rather than a curable procedural irregularity. Relying on the stated Delhi High Court and Supreme Court positions, the text explains that such an assessment is invalid, consequential proceedings are non est, and other grounds become academic.
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