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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Issuance of assessment notices and an assessment order in the name of a non-existent entity for a postamalgamation year was held to be a substantive illegality rather than a curable procedural defect under Section 292B; the assessing officer should have identified the correct taxpayer for the assessment year. The court declined the revenue's plea to cure the defect under Section 292B, relying on precedent, and set aside the assessment founded on notices issued to the ceased entity. Decision pronounced in favour of the assessee.
Issuance of assessment notices and an assessment order in the name of a non-existent entity for a postamalgamation year was held to be a substantive illegality rather than a curable procedural defect under Section 292B; the assessing officer should have identified the correct taxpayer for the assessment year. The court declined the revenue's plea to cure the defect under Section 292B, relying on precedent, and set aside the assessment founded on notices issued to the ceased entity. Decision pronounced in favour of the assessee.
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