Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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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.
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