PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Notices issued by Joint Assessing Officer (JAO) instead of Faceless Assessment Officer (FAO) are invalid and bad-in-law u/s 151A of the Income Tax Act, 1961. The Revenue is not in compliance with the Scheme notified by the Central Government pursuant to Section 151A(2) of the Act, which governs the conduct of proceedings u/ss 148A and 148. As held by the Division Bench in Hexaware Technologies Limited case, the non-compliance with Section 151A vitiates the proceedings initiated u/s 148 of the Act, rendering them unsustainable.
Notices issued by Joint Assessing Officer (JAO) instead of Faceless Assessment Officer (FAO) are invalid and bad-in-law u/s 151A of the Income Tax Act, 1961. The Revenue is not in compliance with the Scheme notified by the Central Government pursuant to Section 151A(2) of the Act, which governs the conduct of proceedings u/ss 148A and 148. As held by the Division Bench in Hexaware Technologies Limited case, the non-compliance with Section 151A vitiates the proceedings initiated u/s 148 of the Act, rendering them unsustainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
