Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
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The ITAT held that the assessment framed by the ITO-2(1), Raipur under section 143(3) was without valid jurisdiction as no valid transfer order under section 127 was passed by the competent authority. The notice under section 143(2) was issued by ITO-1(1), Raipur, creating ambiguity and denying the assessee a fair opportunity to defend. The Tribunal emphasized that any ambiguity in hearing notices preventing effective defense renders the proceedings arbitrary and invalid. Consequently, the assessment order dated 28.12.2019 was quashed for lack of jurisdiction and non-compliance with statutory requirements. The assessee's appeal was allowed.
The ITAT held that the assessment framed by the ITO-2(1), Raipur under section 143(3) was without valid jurisdiction as no valid transfer order under section 127 was passed by the competent authority. The notice under section 143(2) was issued by ITO-1(1), Raipur, creating ambiguity and denying the assessee a fair opportunity to defend. The Tribunal emphasized that any ambiguity in hearing notices preventing effective defense renders the proceedings arbitrary and invalid. Consequently, the assessment order dated 28.12.2019 was quashed for lack of jurisdiction and non-compliance with statutory requirements. The assessee's appeal was allowed.
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