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...
Validity of draft assessment order passed u/s 143(3) r.w.s. 144 r.w.s. 144C(1) - reference to DRP - the final assessment order was passed by the AO on 19.12.2017 and served the same to the assessee on 21.12.2017. Therefore assessee has an option to challenge the final assessment order before the CIT(A) in accordance with law. Therefore no merits in the grounds raised by the assessee. The present appeal filed by the assessee is devoid of merits and against the provisions of section 144C (2)(b)(ii). Therefore the appeal filed by the Assessee is hereby dismissed. - AT
Validity of draft assessment order passed u/s 143(3) r.w.s. 144 r.w.s. 144C(1) - reference to DRP - the final assessment order was passed by the AO on 19.12.2017 and served the same to the assessee on 21.12.2017. Therefore assessee has an option to challenge the final assessment order before the CIT(A) in accordance with law. Therefore no merits in the grounds raised by the assessee. The present appeal filed by the assessee is devoid of merits and against the provisions of section 144C (2)(b)(ii). Therefore the appeal filed by the Assessee is hereby dismissed. - AT
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