Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The ITAT Delhi considered the validity of a re-assessment order where no notice u/s 148 was served on the assessee. The notice u/s 148 was issued through the ITBA portal but sent to the wrong email ID. The tribunal held that the notice generated on 30.03.2021 was not served on the assessee as the email ID did not belong to them. The limitation for issuing the notice would have ended on 30.03.2020, extended to 31.03.2021 due to Covid-19. The AO issued the notice just one day before the extended deadline, but the revenue failed to prove its service. The decision favored the assessee due to the lack of proper service of the notice.
The ITAT Delhi considered the validity of a re-assessment order where no notice u/s 148 was served on the assessee. The notice u/s 148 was issued through the ITBA portal but sent to the wrong email ID. The tribunal held that the notice generated on 30.03.2021 was not served on the assessee as the email ID did not belong to them. The limitation for issuing the notice would have ended on 30.03.2020, extended to 31.03.2021 due to Covid-19. The AO issued the notice just one day before the extended deadline, but the revenue failed to prove its service. The decision favored the assessee due to the lack of proper service of the notice.
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