Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
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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TaxTMI 
TaxTMI 
of 4891 
