Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
ITAT held that the assessment orders dated 29.12.2017 are barred by limitation and void ab initio. The Department failed to discharge the burden of proving dispatch within the statutory period under s.153B, producing only a speed post slip dated 01.01.2018 and no dispatch register entries or postal booking receipts. Service effected via a notice server on 09.01.2018 to an unrelated third party was held irregular and not a valid service in law, contrary to s.282 and Rule 127 of the Income-tax Rules. In consequence, the impugned assessment orders were invalidly issued/served and the appeals of the assessee were allowed.
ITAT held that the assessment orders dated 29.12.2017 are barred by limitation and void ab initio. The Department failed to discharge the burden of proving dispatch within the statutory period under s.153B, producing only a speed post slip dated 01.01.2018 and no dispatch register entries or postal booking receipts. Service effected via a notice server on 09.01.2018 to an unrelated third party was held irregular and not a valid service in law, contrary to s.282 and Rule 127 of the Income-tax Rules. In consequence, the impugned assessment orders were invalidly issued/served and the appeals of the assessee were allowed.
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