Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabili...
ITAT ordinary territorial jurisdiction is determined by the location of the Assessing Officer who issued the assessment order, rather than the assessee's location or that of the Commissioner (Appeals). The President's procedural rule-making power does not extend to transferring a pending appeal between Benches situated in different States. Where the assessment order originated from an Assessing Officer at Chennai, the Mumbai Bench lacked jurisdiction over both the Revenue's appeal and the assessee's related cross-objection. Both were dismissed for want of territorial jurisdiction, with liberty to approach the appropriate Bench; merits remained open.
ITAT ordinary territorial jurisdiction is determined by the location of the Assessing Officer who issued the assessment order, rather than the assessee's location or that of the Commissioner (Appeals). The President's procedural rule-making power does not extend to transferring a pending appeal between Benches situated in different States. Where the assessment order originated from an Assessing Officer at Chennai, the Mumbai Bench lacked jurisdiction over both the Revenue's appeal and the assessee's related cross-objection. Both were dismissed for want of territorial jurisdiction, with liberty to approach the appropriate Bench; merits remained open.
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TaxTMI 
TaxTMI 
of 4888 
