Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
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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