Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The High Court found procedural irregularities in a faceless assessment process. The Assessing Officer (AO) did not refer to summons u/s 133(6) in the show cause notice, leading to a variance between the notice and the assessment order u/s 144B. The AO failed to provide a copy of replies received u/s 133(6) and did not allow cross-examination. Citing previous cases, the Court quashed the assessment order and remitted the matter for fresh consideration, directing the AO to provide all relevant documents and allow cross-examination.
The High Court found procedural irregularities in a faceless assessment process. The Assessing Officer (AO) did not refer to summons u/s 133(6) in the show cause notice, leading to a variance between the notice and the assessment order u/s 144B. The AO failed to provide a copy of replies received u/s 133(6) and did not allow cross-examination. Citing previous cases, the Court quashed the assessment order and remitted the matter for fresh consideration, directing the AO to provide all relevant documents and allow cross-examination.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
