Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Faceless assessment regime mandated u/s 151A - Jurisdictional Assessing Officer not permitted to issue notice u/s 148, as it would breach Section 151A provisions - No concurrent jurisdiction of JAO and FAO for Section 148 notice or assessment/reassessment order issuance - Specific jurisdiction assigned to either JAO or FAO in Scheme, excluding the other - Accepting Revenue's argument would render faceless proceedings redundant - Act contrary to law by Authority must be quashed as invalid, without requiring prejudice establishment - Assessees entitled to assessment as per prescribed law and procedure - Action against assessee without due process itself causes prejudice - Decided in favor of assessee.
Faceless assessment regime mandated u/s 151A - Jurisdictional Assessing Officer not permitted to issue notice u/s 148, as it would breach Section 151A provisions - No concurrent jurisdiction of JAO and FAO for Section 148 notice or assessment/reassessment order issuance - Specific jurisdiction assigned to either JAO or FAO in Scheme, excluding the other - Accepting Revenue's argument would render faceless proceedings redundant - Act contrary to law by Authority must be quashed as invalid, without requiring prejudice establishment - Assessees entitled to assessment as per prescribed law and procedure - Action against assessee without due process itself causes prejudice - Decided in favor of assessee.
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