Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
The ITAT held that the transfer of the assessment case between Assessing Officers (AOs) under section 127 was not valid as no formal order under section 127 was passed, nor was the assessee given an opportunity to be heard or reasons recorded. The AO who completed the assessment assumed jurisdiction without proper authority, as the procedural requirements for transfer of jurisdiction were not complied with. Consequently, the order passed by the AO lacking jurisdiction was quashed. The appeal filed by the assessee was allowed, affirming that jurisdiction cannot be assumed without a valid transfer order under section 127.
The ITAT held that the transfer of the assessment case between Assessing Officers (AOs) under section 127 was not valid as no formal order under section 127 was passed, nor was the assessee given an opportunity to be heard or reasons recorded. The AO who completed the assessment assumed jurisdiction without proper authority, as the procedural requirements for transfer of jurisdiction were not complied with. Consequently, the order passed by the AO lacking jurisdiction was quashed. The appeal filed by the assessee was allowed, affirming that jurisdiction cannot be assumed without a valid transfer order under section 127.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
