Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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The reassessment proceeding shall be deemed completed only upon communication of the impugned assessment order to the assessee, not merely when the order was passed. The order cannot be considered passed unless pronounced, published, or the affected party has means of knowing it. Keeping the signed order in file without communicating is insufficient. The reassessment proceeding for AY 2003-2004 was completed on 05-04-2007 when the order was served, beyond the limitation period prescribed u/s 153(2). Availability of statutory appeal does not bar entertaining a writ petition under Article 226 in certain exceptions like violation of statutory provisions, natural justice, lack of jurisdiction, or pure legal controversy. The impugned assessment orders were quashed for violating section 153(2) of the Income Tax Act, 1961.
The reassessment proceeding shall be deemed completed only upon communication of the impugned assessment order to the assessee, not merely when the order was passed. The order cannot be considered passed unless pronounced, published, or the affected party has means of knowing it. Keeping the signed order in file without communicating is insufficient. The reassessment proceeding for AY 2003-2004 was completed on 05-04-2007 when the order was served, beyond the limitation period prescribed u/s 153(2). Availability of statutory appeal does not bar entertaining a writ petition under Article 226 in certain exceptions like violation of statutory provisions, natural justice, lack of jurisdiction, or pure legal controversy. The impugned assessment orders were quashed for violating section 153(2) of the Income Tax Act, 1961.
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