Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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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.
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