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...
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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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