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...
Page of 4826
Press 'Enter' after typing page number.
1 to 20 of 96510 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
ITAT held that notices issued u/s 143(2) dated 17/08/2018 and 23/08/2018 were invalid for failing to specify whether scrutiny was "limited" (CASS), "complete" (CASS) or "complete manual" as mandated by the Board format notified 23.06.2017; the CBDT instruction under s.119 is mandatory and binds income-tax authorities. The Tribunal affirmed that the revenue bears the burden to demonstrate strict compliance with the prescribed CASS/notice format and approval procedures. Consequently the assessment order framed u/s 143(3) dated 24/12/2019 was quashed for lack of jurisdiction due to non-compliance with mandatory CBDT instructions.
ITAT held that notices issued u/s 143(2) dated 17/08/2018 and 23/08/2018 were invalid for failing to specify whether scrutiny was "limited" (CASS), "complete" (CASS) or "complete manual" as mandated by the Board format notified 23.06.2017; the CBDT instruction under s.119 is mandatory and binds income-tax authorities. The Tribunal affirmed that the revenue bears the burden to demonstrate strict compliance with the prescribed CASS/notice format and approval procedures. Consequently the assessment order framed u/s 143(3) dated 24/12/2019 was quashed for lack of jurisdiction due to non-compliance with mandatory CBDT instructions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
Join Channel 
