Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
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The ITAT held that jurisdiction to issue notice under section 143(2) and to frame assessment under section 143(3) lies exclusively with the DCIT/ACIT of Income Tax 1(1), Raipur, and not with the ITO, Ward 1(4). The assessment framed by the ITO, Ward 1(4), was therefore without jurisdiction, rendering it void ab initio. Consequently, the assessment order dated 28.12.2017 was quashed. Since the assessment was invalid, all subsequent proceedings arising therefrom were declared non est in law. The appeal filed by the assessee was allowed on the ground of lack of jurisdiction, emphasizing that any exercise of power imposing financial liability must be within the legally prescribed jurisdiction to be valid.
The ITAT held that jurisdiction to issue notice under section 143(2) and to frame assessment under section 143(3) lies exclusively with the DCIT/ACIT of Income Tax 1(1), Raipur, and not with the ITO, Ward 1(4). The assessment framed by the ITO, Ward 1(4), was therefore without jurisdiction, rendering it void ab initio. Consequently, the assessment order dated 28.12.2017 was quashed. Since the assessment was invalid, all subsequent proceedings arising therefrom were declared non est in law. The appeal filed by the assessee was allowed on the ground of lack of jurisdiction, emphasizing that any exercise of power imposing financial liability must be within the legally prescribed jurisdiction to be valid.
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