Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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Validity of reassessment proceedings - non-issue of the statutory notice u/s 143(2) - The Appellate Tribunal found that the AO had not issued the statutory notice under section 143(2) in response to the appellant's return filed under section 148. Despite repeated requests and payments for inspection of case records, the AO did not provide the necessary documents to verify the issuance of the notice. The Tribunal held that the non-issuance of the statutory notice constituted an incurable defect, rendering the assessment proceedings void ab initio. Therefore, the Tribunal allowed the appeal in favor of the appellant.
Validity of reassessment proceedings - non-issue of the statutory notice u/s 143(2) - The Appellate Tribunal found that the AO had not issued the statutory notice under section 143(2) in response to the appellant's return filed under section 148. Despite repeated requests and payments for inspection of case records, the AO did not provide the necessary documents to verify the issuance of the notice. The Tribunal held that the non-issuance of the statutory notice constituted an incurable defect, rendering the assessment proceedings void ab initio. Therefore, the Tribunal allowed the appeal in favor of the appellant.
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