Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
ITAT allowed the assessee's appeal, holding that notices issued under section 143(2) on an address not reflected in the ITR were invalid where the assessee had provided and the AO had acknowledged the correct address; reliance by the lower authority on addresses from MCA or PAN records could not supplant a specifically intimated last known address. The Tribunal held that the presumption of service by substituted methods requires that the notice be sent to the last known correct address communicated to the AO, and distinguished the precedent relied upon by the CIT(A) as inapplicable on the facts. Consequently the assessment communication founded on service at the incorrect address was set aside.
ITAT allowed the assessee's appeal, holding that notices issued under section 143(2) on an address not reflected in the ITR were invalid where the assessee had provided and the AO had acknowledged the correct address; reliance by the lower authority on addresses from MCA or PAN records could not supplant a specifically intimated last known address. The Tribunal held that the presumption of service by substituted methods requires that the notice be sent to the last known correct address communicated to the AO, and distinguished the precedent relied upon by the CIT(A) as inapplicable on the facts. Consequently the assessment communication founded on service at the incorrect address was set aside.
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