Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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ITAT dismissed revenue's appeal, affirming lower appellate authority's finding that JCIT (Exemptions), Ghaziabad improperly assumed jurisdictional authority. The tribunal noted no evidence of valid order under Section 127 transferring case jurisdiction from DCIT (Exemptions). Consequently, notices issued under Sections 142(1) and 143(2) were deemed invalid. The tribunal upheld the CIT(A)'s decision, finding no procedural irregularities warranting interference, thereby effectively cancelling the jurisdictionally defective assessment proceedings.
ITAT dismissed revenue's appeal, affirming lower appellate authority's finding that JCIT (Exemptions), Ghaziabad improperly assumed jurisdictional authority. The tribunal noted no evidence of valid order under Section 127 transferring case jurisdiction from DCIT (Exemptions). Consequently, notices issued under Sections 142(1) and 143(2) were deemed invalid. The tribunal upheld the CIT(A)'s decision, finding no procedural irregularities warranting interference, thereby effectively cancelling the jurisdictionally defective assessment proceedings.
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