Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
