Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
