Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
ITAT allowed the appeal and quashed the order passed under sections 201(1)/201(1A) as void ab initio for want of jurisdiction. The Tribunal held that the Assessing Officer (TDS) of a different jurisdiction had assumed jurisdiction and issued a default TDS notice for alleged non-deduction on external development charge payments to a local urban development authority, whereas the assessee fell within the territorial jurisdiction of another Assessing Officer. In light of the uncontroverted jurisdictional defect, the impugned order could not be sustained; the grounds raised by the assessee were allowed and the order was set aside.
ITAT allowed the appeal and quashed the order passed under sections 201(1)/201(1A) as void ab initio for want of jurisdiction. The Tribunal held that the Assessing Officer (TDS) of a different jurisdiction had assumed jurisdiction and issued a default TDS notice for alleged non-deduction on external development charge payments to a local urban development authority, whereas the assessee fell within the territorial jurisdiction of another Assessing Officer. In light of the uncontroverted jurisdictional defect, the impugned order could not be sustained; the grounds raised by the assessee were allowed and the order was set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
