Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Faceless assessment scheme - jurisdictional issue regarding Jurisdictional Assessing Officer (JAO) issuing notice u/s 148 for reassessment. Principal authority's power to transfer case to JAO available but to be exercised considering specific facts and circumstances, not by general order. Circulars cannot override statutory provisions, especially those with financial implications which must be strictly followed. Authorities cannot usurp legal provisions for convenience causing hardship to assessees. Notices issued by JAO u/s 148 and subsequent proceedings without conducting faceless assessment u/s 144B contrary to law, hence notices set aside for want of jurisdiction.
Faceless assessment scheme - jurisdictional issue regarding Jurisdictional Assessing Officer (JAO) issuing notice u/s 148 for reassessment. Principal authority's power to transfer case to JAO available but to be exercised considering specific facts and circumstances, not by general order. Circulars cannot override statutory provisions, especially those with financial implications which must be strictly followed. Authorities cannot usurp legal provisions for convenience causing hardship to assessees. Notices issued by JAO u/s 148 and subsequent proceedings without conducting faceless assessment u/s 144B contrary to law, hence notices set aside for want of jurisdiction.
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TaxTMI 
TaxTMI 
