Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Dominant issue: whether an unsigned notice issued under Section 148 is valid. Reasoning: Section 282A mandates that notices issued by an Income-tax Authority must be signed; an unsigned notice is invalid ab initio. Reliance on Sections 292B/292BB to cure the defect is unsustainable because those provisions cannot revive a notice that is void for want of the statutorily required signature and such a construction would conflict with Section 282A. Outcome: the unsigned Section 148 notice is invalid and reassessment proceedings initiated thereon are invalid; decision for the assessee. - HC
Dominant issue: whether an unsigned notice issued under Section 148 is valid. Reasoning: Section 282A mandates that notices issued by an Income-tax Authority must be signed; an unsigned notice is invalid ab initio. Reliance on Sections 292B/292BB to cure the defect is unsustainable because those provisions cannot revive a notice that is void for want of the statutorily required signature and such a construction would conflict with Section 282A. Outcome: the unsigned Section 148 notice is invalid and reassessment proceedings initiated thereon are invalid; decision for the assessee. - HC
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