Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
ITAT held reassessment proceedings invalid due to procedural irregularities. The Assessing Officer (AO) issued notice under Section 148 to a non-existent firm without properly serving legal heirs of deceased partners. Section 189(3) mandates that all legal heirs must be jointly and severally served and made parties to proceedings. Failure to issue comprehensive notices and implead all legal heirs rendered the entire reassessment process illegal and void. Procedural lapses in notice issuance and service constitute fundamental defects that compromise the legal validity of tax proceedings. Consequently, the assessee's appeal was allowed, effectively nullifying the reassessment order.
ITAT held reassessment proceedings invalid due to procedural irregularities. The Assessing Officer (AO) issued notice under Section 148 to a non-existent firm without properly serving legal heirs of deceased partners. Section 189(3) mandates that all legal heirs must be jointly and severally served and made parties to proceedings. Failure to issue comprehensive notices and implead all legal heirs rendered the entire reassessment process illegal and void. Procedural lapses in notice issuance and service constitute fundamental defects that compromise the legal validity of tax proceedings. Consequently, the assessee's appeal was allowed, effectively nullifying the reassessment order.
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