Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
The ITAT Delhi held that the notice issued by a non-jurisdictional Assessing Officer u/s 148 was invalid. The jurisdiction over the assessee was with a different officer, and the officer who issued the notice did not have the authority. The assumption of jurisdiction by the non-jurisdictional officer for reopening the assessment was deemed unlawful. The assessment completed by the correct officer was upheld, and the reassessment proceedings initiated by the incorrect officer were deemed invalid. The decision favored the assessee.
The ITAT Delhi held that the notice issued by a non-jurisdictional Assessing Officer u/s 148 was invalid. The jurisdiction over the assessee was with a different officer, and the officer who issued the notice did not have the authority. The assumption of jurisdiction by the non-jurisdictional officer for reopening the assessment was deemed unlawful. The assessment completed by the correct officer was upheld, and the reassessment proceedings initiated by the incorrect officer were deemed invalid. The decision favored the assessee.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4784
Join Channel
TaxTMI 
