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Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
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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.
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