Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Revision u/s 263 - Validity of order passed by the AO as per the direction of the Settlement Commission u/s.254D(4) - The order passed by the ld. AO u/s.143(3) r.w.s. 245D(4) of the Act could not be construed as an order passed by a subordinate authority in view of the fact that the Settlement Commission order has been passed by the Officers in the rank of the Chief Commissioner. - The revision order is void ab initio - AT
Revision u/s 263 - Validity of order passed by the AO as per the direction of the Settlement Commission u/s.254D(4) - The order passed by the ld. AO u/s.143(3) r.w.s. 245D(4) of the Act could not be construed as an order passed by a subordinate authority in view of the fact that the Settlement Commission order has been passed by the Officers in the rank of the Chief Commissioner. - The revision order is void ab initio - AT
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