Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Power to Addl. CIT to perform as AO - Validity of the assessment order - none of the notifications referred to by the Department validly authorize or empower the Addl.CIT to act as an Assessing Officer. - Revenue has not been able to produce the authorization u/s. 120(4)(b) of the Act. - The impugned assessment order is held to be bad in law, passed without jurisdiction and hence, quashed. - AT
Power to Addl. CIT to perform as AO - Validity of the assessment order - none of the notifications referred to by the Department validly authorize or empower the Addl.CIT to act as an Assessing Officer. - Revenue has not been able to produce the authorization u/s. 120(4)(b) of the Act. - The impugned assessment order is held to be bad in law, passed without jurisdiction and hence, quashed. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
