Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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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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