Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
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Validity of assessment - no notice u/s 143(2) - the assessment order passed by the Assessing Officer (DCIT) was bad in law for want of issuance of notice u/s 143(2) of the Act. - since the legal issue relating to the jurisdiction to frame the assessment not only for want of issue of notice u/s 143(2) of the Act but also for want of competent territorial jurisdiction to frame the assessment is decided in favour of the assessee, therefore, the assessment order passed without jurisdiction is bad in law and is hereby quashed. - AT
Validity of assessment - no notice u/s 143(2) - the assessment order passed by the Assessing Officer (DCIT) was bad in law for want of issuance of notice u/s 143(2) of the Act. - since the legal issue relating to the jurisdiction to frame the assessment not only for want of issue of notice u/s 143(2) of the Act but also for want of competent territorial jurisdiction to frame the assessment is decided in favour of the assessee, therefore, the assessment order passed without jurisdiction is bad in law and is hereby quashed. - AT
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