Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
ITAT held the assessment void for want of jurisdiction because notice under s.143(2) was never served on the assessee (notice returned undelivered and no subsequent notice issued before the cut-off). The Tribunal rejected reliance on service by speed post where actual service did not occur and found the proviso to s.292BB inapplicable, thereby negating any deemed service under the main limb of s.292BB. Consequently the assessment completed without a jurisdictional s.143(2) notice was set aside and the appeal by the assessee was allowed, with the assessment nullified for lack of jurisdiction.
ITAT held the assessment void for want of jurisdiction because notice under s.143(2) was never served on the assessee (notice returned undelivered and no subsequent notice issued before the cut-off). The Tribunal rejected reliance on service by speed post where actual service did not occur and found the proviso to s.292BB inapplicable, thereby negating any deemed service under the main limb of s.292BB. Consequently the assessment completed without a jurisdictional s.143(2) notice was set aside and the appeal by the assessee was allowed, with the assessment nullified for lack of jurisdiction.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
