Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Page of 4891
Press 'Enter' after typing page number.
501 to 520 of 97820 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The ITAT held that the intimation under section 143(1) issued on 30.03.2019 was invalid as it was passed before the expiry of the mandatory 30-day period provided to the assessee for submitting a response, which ended on 22.04.2019. The purported response date of 23.03.2019 was found to be incorrect and inconsistent with the record. Consequently, the Tribunal ruled that the intimation was bad in law for non-compliance with the statutory procedural requirement. As a result, the disallowance made by the AO pursuant to the impugned intimation was deleted. The appeal filed by the assessee was allowed.
The ITAT held that the intimation under section 143(1) issued on 30.03.2019 was invalid as it was passed before the expiry of the mandatory 30-day period provided to the assessee for submitting a response, which ended on 22.04.2019. The purported response date of 23.03.2019 was found to be incorrect and inconsistent with the record. Consequently, the Tribunal ruled that the intimation was bad in law for non-compliance with the statutory procedural requirement. As a result, the disallowance made by the AO pursuant to the impugned intimation was deleted. The appeal filed by the assessee was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
