Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Transfer of case - Validity of the assessment orders passed by the Additional CIT u/s 143(1) - Lack of inherent jurisdiction - The assessment order has been passed by the Addl.CIT without any transfer of jurisdiction in his favour - the assessment order passed by him u/s 143(3) is without jurisdiction, illegal, bad in law and hence ought to be quashed. - AT
Transfer of case - Validity of the assessment orders passed by the Additional CIT u/s 143(1) - Lack of inherent jurisdiction - The assessment order has been passed by the Addl.CIT without any transfer of jurisdiction in his favour - the assessment order passed by him u/s 143(3) is without jurisdiction, illegal, bad in law and hence ought to be quashed. - AT
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TaxTMI 
TaxTMI 
