Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Validity of reassessment framed by an AO who assumed jurisdiction after transfer of the case without a statutory transfer order under s.127 of the Act was in issue. Since jurisdiction cannot be shifted suo motu by an AO and must be transferred only through a written order by the competent authority specified in s.127, the absence of any such order vitiated the very foundation of the proceedings. Consequently, the reassessment/assessment order passed under ss.147 r/w 143(3) by the transferee AO was held to be without jurisdiction and was quashed, rendering merits grounds academic. - ITAT
Validity of reassessment framed by an AO who assumed jurisdiction after transfer of the case without a statutory transfer order under s.127 of the Act was in issue. Since jurisdiction cannot be shifted suo motu by an AO and must be transferred only through a written order by the competent authority specified in s.127, the absence of any such order vitiated the very foundation of the proceedings. Consequently, the reassessment/assessment order passed under ss.147 r/w 143(3) by the transferee AO was held to be without jurisdiction and was quashed, rendering merits grounds academic. - ITAT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
