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...
Assessment order u/s 143(3) quashed for non-issuance of show cause notice. Case transferred from faceless Assessing Officer to Jurisdictional Assessing Officer u/s 144B(8). Board's instructions mandate issuing appropriate show cause notice indicating reasons for proposed additions/disallowances with evidence before final order. Circular 27/2019 requires show cause notice for personal hearing in transferred cases. Notices u/s 142(1) insufficient. Assessing Officer committed breach of natural justice by not issuing show cause notice with reasons and evidence for proposed additions/disallowances. Order quashed, matter remanded for issuance of show cause notice by Assessing Officer.
Assessment order u/s 143(3) quashed for non-issuance of show cause notice. Case transferred from faceless Assessing Officer to Jurisdictional Assessing Officer u/s 144B(8). Board's instructions mandate issuing appropriate show cause notice indicating reasons for proposed additions/disallowances with evidence before final order. Circular 27/2019 requires show cause notice for personal hearing in transferred cases. Notices u/s 142(1) insufficient. Assessing Officer committed breach of natural justice by not issuing show cause notice with reasons and evidence for proposed additions/disallowances. Order quashed, matter remanded for issuance of show cause notice by Assessing Officer.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
