Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Levy of penalty u/s 271(1)(b) - non appearance before the Assessing Officer - AO kept an issuing notices on the wrong address even when the first notice was not served due to wrong address. All these series of facts shows that there was a mis-communication at the end of the AO about the address and also not mentioning the husband’s name of the assessee which resulted in non serving of the notice since she resided in village - no justification in the action of the AO in initiating and levying penalty u/s 271(1)(b). - AT
Levy of penalty u/s 271(1)(b) - non appearance before the Assessing Officer - AO kept an issuing notices on the wrong address even when the first notice was not served due to wrong address. All these series of facts shows that there was a mis-communication at the end of the AO about the address and also not mentioning the husband’s name of the assessee which resulted in non serving of the notice since she resided in village - no justification in the action of the AO in initiating and levying penalty u/s 271(1)(b). - AT
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