Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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The court held that the Joint Assessing Officer (JAO) lacked jurisdiction to issue notices u/s 148 of the Income Tax Act for reassessment, as per Section 151A read with the Central Government notification dated 29 March 2022. This provision mandates that such notices be issued by the Faceless Assessment Officer (FAO). Relying on the Hexaware Technologies Ltd. case, the court concluded that the impugned notices issued by the JAO were illegal and invalid due to lack of jurisdiction. Consequently, the court allowed the petition in favor of the assessee, quashing the reassessment notices.
The court held that the Joint Assessing Officer (JAO) lacked jurisdiction to issue notices u/s 148 of the Income Tax Act for reassessment, as per Section 151A read with the Central Government notification dated 29 March 2022. This provision mandates that such notices be issued by the Faceless Assessment Officer (FAO). Relying on the Hexaware Technologies Ltd. case, the court concluded that the impugned notices issued by the JAO were illegal and invalid due to lack of jurisdiction. Consequently, the court allowed the petition in favor of the assessee, quashing the reassessment notices.
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