Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Faceless assessment of income escaping assessment challenged due to non-compliance with Section 151A. Notices issued by Joint Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO). Held that JAO lacked jurisdiction to issue impugned notices, particularly in view of Section 151A read with Central Government notification dated 29 March 2022. Following Hexaware Technologies Ltd. case, impugned notices held illegal and invalid as JAO had no jurisdiction. Petition allowed in favor of assessee.
Faceless assessment of income escaping assessment challenged due to non-compliance with Section 151A. Notices issued by Joint Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO). Held that JAO lacked jurisdiction to issue impugned notices, particularly in view of Section 151A read with Central Government notification dated 29 March 2022. Following Hexaware Technologies Ltd. case, impugned notices held illegal and invalid as JAO had no jurisdiction. Petition allowed in favor of assessee.
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