Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
The HC held that notices and orders issued outside the faceless assessment mechanism under Section 144(b) read with Section 151A and the E-Assessment Scheme, 2022 are void for jurisdictional infirmity. Applying precedent from superior fora, the Court concluded the JAO lacked jurisdiction to issue the impugned communications where the Scheme and statutory mandate required issuance through the faceless/FAO process; consequently the reassessment proceedings initiated pursuant thereto are quashed. Relief granted to the assessee: all impugned notices and consequential orders issued by the JAO or otherwise outside the prescribed faceless mechanism are declared bad in law and set aside.
The HC held that notices and orders issued outside the faceless assessment mechanism under Section 144(b) read with Section 151A and the E-Assessment Scheme, 2022 are void for jurisdictional infirmity. Applying precedent from superior fora, the Court concluded the JAO lacked jurisdiction to issue the impugned communications where the Scheme and statutory mandate required issuance through the faceless/FAO process; consequently the reassessment proceedings initiated pursuant thereto are quashed. Relief granted to the assessee: all impugned notices and consequential orders issued by the JAO or otherwise outside the prescribed faceless mechanism are declared bad in law and set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
