Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
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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
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