PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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The ITAT quashed the assessment framed under s. 143(3) as the statutory scrutiny notice under s. 143(2) was issued by a non-jurisdictional ITO instead of the DCIT who alone had jurisdiction given the assessee's return exceeded ₹20 lakh. The Tribunal held the assessment initiation was vitiated by jurisdictional defect, not curable, because the required jurisdictional officer did not issue the s. 143(2) notice nor complete the assessment. Having regard to settled coordinate bench rulings, the assessment was declared invalid and set aside, and the assessee's additional grounds challenging validity were allowed.
The ITAT quashed the assessment framed under s. 143(3) as the statutory scrutiny notice under s. 143(2) was issued by a non-jurisdictional ITO instead of the DCIT who alone had jurisdiction given the assessee's return exceeded ₹20 lakh. The Tribunal held the assessment initiation was vitiated by jurisdictional defect, not curable, because the required jurisdictional officer did not issue the s. 143(2) notice nor complete the assessment. Having regard to settled coordinate bench rulings, the assessment was declared invalid and set aside, and the assessee's additional grounds challenging validity were allowed.
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