Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
The High Court held that the assessment order u/ss 144 and 144B cannot be completed without issuing a notice u/s 143(2). Reliance on the petitioner's PAN database or an alternate email address cannot substitute for statutory compliance. Procedural irregularities in issuing and serving notices undermine the jurisdiction and legality of the entire assessment process. Consequently, the assessment order passed by the respondent authorities without issuing a proper notice u/s 143(2) was declared bad in law and set aside. The High Court quashed the impugned assessment order, demand notice, and penalty notices, directing the respondent authorities to issue fresh notices, if deemed necessary, strictly adhering to statutory provisions and ensuring proper service to the petitioner.
The High Court held that the assessment order u/ss 144 and 144B cannot be completed without issuing a notice u/s 143(2). Reliance on the petitioner's PAN database or an alternate email address cannot substitute for statutory compliance. Procedural irregularities in issuing and serving notices undermine the jurisdiction and legality of the entire assessment process. Consequently, the assessment order passed by the respondent authorities without issuing a proper notice u/s 143(2) was declared bad in law and set aside. The High Court quashed the impugned assessment order, demand notice, and penalty notices, directing the respondent authorities to issue fresh notices, if deemed necessary, strictly adhering to statutory provisions and ensuring proper service to the petitioner.
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