Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Condonation of delay - delay of 1422 days - Ex-parte best judgement assessment u/s 144 - Illiterate person - his delay is condoned subject to the condition that the assessee pays a sum of ₹ 10,000/- to the P.M’s Relief Fund within a period of one month from the date of receipt of this order and shall file the proof of the same before the AO, only after which the AO shall take up the assessment proceedings.
Condonation of delay - delay of 1422 days - Ex-parte best judgement assessment u/s 144 - Illiterate person - his delay is condoned subject to the condition that the assessee pays a sum of ₹ 10,000/- to the P.M’s Relief Fund within a period of one month from the date of receipt of this order and shall file the proof of the same before the AO, only after which the AO shall take up the assessment proceedings.
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