Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Issue concerns validity of a transfer order and subsequent assessment where the transferring authority lacked jurisdiction. The tribunal found that transfer provisions apply only when the assessing officer is vested with jurisdiction following a valid direction; absent jurisdiction, objection under the transfer provision cannot arise. The transfer order issued by a non-jurisdictional officer was held void ab initio, and consequential proceedings including the final assessment were without jurisdiction and therefore quashed. Failure to communicate the transfer order to the taxpayer until tribunal proceedings was noted as reinforcing the invalidity of the transfer and downstream assessment.
Issue concerns validity of a transfer order and subsequent assessment where the transferring authority lacked jurisdiction. The tribunal found that transfer provisions apply only when the assessing officer is vested with jurisdiction following a valid direction; absent jurisdiction, objection under the transfer provision cannot arise. The transfer order issued by a non-jurisdictional officer was held void ab initio, and consequential proceedings including the final assessment were without jurisdiction and therefore quashed. Failure to communicate the transfer order to the taxpayer until tribunal proceedings was noted as reinforcing the invalidity of the transfer and downstream assessment.
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