Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quash...
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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