Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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ITAT held the reassessment proceedings invalid on the ground that the notice issued under s.148 by the Jurisdictional Assessing Officer (JAO) after the relevant CBDT notification was without legal authority under the faceless assessment scheme. Following the binding ruling of the Telangana HC, ITAT quashed the impugned s.148 notice dated 07.04.2022 and, consequentially, the reassessment framed thereunder. ITAT noted that the issue is pending before the SC in a Revenue SLP concerning similar legal questions and recorded that the parties are at liberty to seek revival and modification of this order depending on the SC's final decision. The assessee's appeal was accordingly allowed, with liberty as stated.
ITAT held the reassessment proceedings invalid on the ground that the notice issued under s.148 by the Jurisdictional Assessing Officer (JAO) after the relevant CBDT notification was without legal authority under the faceless assessment scheme. Following the binding ruling of the Telangana HC, ITAT quashed the impugned s.148 notice dated 07.04.2022 and, consequentially, the reassessment framed thereunder. ITAT noted that the issue is pending before the SC in a Revenue SLP concerning similar legal questions and recorded that the parties are at liberty to seek revival and modification of this order depending on the SC's final decision. The assessee's appeal was accordingly allowed, with liberty as stated.
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