Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The HC dismissed a writ petition challenging an assessment order under s.143(3) read with s.144B of the Income Tax Act, 1961. The petitioner claimed violation of natural justice due to non-consideration of their application under s.144A. The Court held that with the incorporation of s.144B, which provides adequate procedural safeguards for faceless assessment, the role of the Jurisdictional Joint Commissioner under s.144A has become redundant for s.144B assessments. Section 144A applies only where assessment continues with the Jurisdictional Assessing Officer. The Court granted liberty to file a statutory appeal before the Appellate Commissioner within 30 days.
The HC dismissed a writ petition challenging an assessment order under s.143(3) read with s.144B of the Income Tax Act, 1961. The petitioner claimed violation of natural justice due to non-consideration of their application under s.144A. The Court held that with the incorporation of s.144B, which provides adequate procedural safeguards for faceless assessment, the role of the Jurisdictional Joint Commissioner under s.144A has become redundant for s.144B assessments. Section 144A applies only where assessment continues with the Jurisdictional Assessing Officer. The Court granted liberty to file a statutory appeal before the Appellate Commissioner within 30 days.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
