Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Validity of unsigned order - Final assessment order not signed by the AO - DR submitted that the additions made in the draft assessment order and the final assessment order are the same and as the draft assessment order has been duly signed by the AO - The ITAT Mumbai held that the unsigned assessment order was indeed invalid. It emphasized that signing the assessment order by the Assessing Officer is not merely a procedural formality but a mandatory requirement. The Tribunal rejected the Department's argument that the unsigned order did not prejudice the assessee, stating that signing the order is integral to its completion and authenticity. Additionally, it clarified that Section 292B of the Act does not grant immunity from non-compliance with statutory provisions.
Validity of unsigned order - Final assessment order not signed by the AO - DR submitted that the additions made in the draft assessment order and the final assessment order are the same and as the draft assessment order has been duly signed by the AO - The ITAT Mumbai held that the unsigned assessment order was indeed invalid. It emphasized that signing the assessment order by the Assessing Officer is not merely a procedural formality but a mandatory requirement. The Tribunal rejected the Department's argument that the unsigned order did not prejudice the assessee, stating that signing the order is integral to its completion and authenticity. Additionally, it clarified that Section 292B of the Act does not grant immunity from non-compliance with statutory provisions.
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