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Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Faceless Assessment Center u/s 144-B - territorial jurisdiction - The Court opines that the petitioner's PAN registration within U.P. establishes territorial jurisdiction in favor of the Allahabad High Court. Despite filing the return from another state, the petitioner's jurisdictional assessing authority remains within U.P. The Court emphasizes that in faceless assessments, the geographical location of the assessing authority becomes less relevant. Therefore, the objection based on territorial jurisdiction is dismissed.
Faceless Assessment Center u/s 144-B - territorial jurisdiction - The Court opines that the petitioner's PAN registration within U.P. establishes territorial jurisdiction in favor of the Allahabad High Court. Despite filing the return from another state, the petitioner's jurisdictional assessing authority remains within U.P. The Court emphasizes that in faceless assessments, the geographical location of the assessing authority becomes less relevant. Therefore, the objection based on territorial jurisdiction is dismissed.
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TaxTMI 
TaxTMI 
