Effective hearing in GST adjudication requires actual opportunity to respond; ineffective service through a former auditor invalidated ex parte procee...
Third-party search material requires special assessment route, rendering general reassessment notices without jurisdiction when it forms the proceedin...
Transfer-pricing adjustments must be confined to international associated-enterprise transactions, while functionally dissimilar comparables remain ex...
Insolvency moratorium bars income-tax revision proceedings against corporate debtors until the moratorium ends, preserving merits for later determinat...
Signed approval by the prescribed authority is a jurisdictional precondition to issuing a reassessment notice and safeguards against arbitrary reopening. The approving authority must record satisfaction, after considering the recorded reasons and supporting material, through a manual or digital signature. A DIN, electronic transmission, or printed officer name and designation may establish authenticity but cannot replace the required signature. A curative provision introduced after the relevant approval cannot validate the defect. An unsigned approval therefore cannot confer reassessment jurisdiction, rendering consequential reassessment action unsustainable.
Signed approval by the prescribed authority is a jurisdictional precondition to issuing a reassessment notice and safeguards against arbitrary reopening. The approving authority must record satisfaction, after considering the recorded reasons and supporting material, through a manual or digital signature. A DIN, electronic transmission, or printed officer name and designation may establish authenticity but cannot replace the required signature. A curative provision introduced after the relevant approval cannot validate the defect. An unsigned approval therefore cannot confer reassessment jurisdiction, rendering consequential reassessment action unsustainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
