Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
The Appellate Tribunal addressed the issue of notice u/s 143(2) issued by a non-jurisdictional AO. The initial notice was issued by an ITO who did not have valid jurisdiction over the case due to the income threshold. The subsequent assessment order by DCIT, based on the invalid notice, was deemed unsustainable. The objection period for jurisdiction was analyzed, citing a relevant case. The Tribunal concluded that the assessment order by DCIT, relying on the improper notice, must be quashed. The appeal of the assessee was allowed.
The Appellate Tribunal addressed the issue of notice u/s 143(2) issued by a non-jurisdictional AO. The initial notice was issued by an ITO who did not have valid jurisdiction over the case due to the income threshold. The subsequent assessment order by DCIT, based on the invalid notice, was deemed unsustainable. The objection period for jurisdiction was analyzed, citing a relevant case. The Tribunal concluded that the assessment order by DCIT, relying on the improper notice, must be quashed. The appeal of the assessee was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
