Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
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The ITAT Gauhati Bench jurisdiction issue was raised concerning an appeal filed under improper jurisdiction. The assessee's address was consistently in Kolkata, with no formal transfer to Gauhati jurisdiction. Referring to legal precedents, the appeal was deemed under improper jurisdiction due to the assessment order's origin in Kolkata. The appeal was dismissed, allowing the Revenue to refile before the appropriate ITAT bench with a delay condonation petition. The time taken for the dismissed appeal may be considered for delay condonation in the refiled appeal.
The ITAT Gauhati Bench jurisdiction issue was raised concerning an appeal filed under improper jurisdiction. The assessee's address was consistently in Kolkata, with no formal transfer to Gauhati jurisdiction. Referring to legal precedents, the appeal was deemed under improper jurisdiction due to the assessment order's origin in Kolkata. The appeal was dismissed, allowing the Revenue to refile before the appropriate ITAT bench with a delay condonation petition. The time taken for the dismissed appeal may be considered for delay condonation in the refiled appeal.
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