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Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
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Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
ITAT allowed assessee's appeal against CIT(A)'s order u/s 270A for not considering assessee's submissions regarding substantial relief granted in quantum proceedings and grounds that additions were on account of ad-hoc apportionment of expenses. Matter restored to CIT(A) for de-novo adjudication after examining assessee's facts and grounds.
ITAT allowed assessee's appeal against CIT(A)'s order u/s 270A for not considering assessee's submissions regarding substantial relief granted in quantum proceedings and grounds that additions were on account of ad-hoc apportionment of expenses. Matter restored to CIT(A) for de-novo adjudication after examining assessee's facts and grounds.
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TaxTMI 
TaxTMI 
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