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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ITAT held the notice issued u/s 143(2) invalid as it mentioned only "computer aided scrutiny selection" without specifying whether the case was under limited, complete, or compulsory manual scrutiny, contrary to binding CBDT instructions. Non-compliance with such instructions vitiated the jurisdiction assumed by the AO. Consequently, the assessment framed pursuant to the defective notice was declared void and quashed in entirety. The Tribunal followed its earlier coordinate bench ruling in a similar fact situation, and allowed the assessee's appeal, annulling the impugned assessment proceedings.
ITAT held the notice issued u/s 143(2) invalid as it mentioned only "computer aided scrutiny selection" without specifying whether the case was under limited, complete, or compulsory manual scrutiny, contrary to binding CBDT instructions. Non-compliance with such instructions vitiated the jurisdiction assumed by the AO. Consequently, the assessment framed pursuant to the defective notice was declared void and quashed in entirety. The Tribunal followed its earlier coordinate bench ruling in a similar fact situation, and allowed the assessee's appeal, annulling the impugned assessment proceedings.
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