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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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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