Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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 4828 
Join Channel 
