Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Sanction by Principal Commissioner of Income Tax instead of Principal Chief Commissioner of Income Tax u/s 151(ii) for reassessment proceedings beyond three years from end of assessment year is invalid. Consequent order u/s 148A(d) and notice u/s 148 are quashed and set aside. Decided in favor of assessee, following Siemens Financial Services Private Limited case.
Sanction by Principal Commissioner of Income Tax instead of Principal Chief Commissioner of Income Tax u/s 151(ii) for reassessment proceedings beyond three years from end of assessment year is invalid. Consequent order u/s 148A(d) and notice u/s 148 are quashed and set aside. Decided in favor of assessee, following Siemens Financial Services Private Limited case.
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