Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts ...
Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
Registration under section 12A was originally granted and renewed by the prescribed authority empowered to grant or withdraw such registration. The tribunal held that section 127 permits transfer of cases among assessing officers but does not permit transfer of power to Commissioners who are not assessing officers; therefore a different PCIT lacked jurisdiction to cancel the registration granted by the empowered authority. Consequence: the cancellation order issued without jurisdiction was quashed and the assessee's registration restored, and the appeal was allowed.
Registration under section 12A was originally granted and renewed by the prescribed authority empowered to grant or withdraw such registration. The tribunal held that section 127 permits transfer of cases among assessing officers but does not permit transfer of power to Commissioners who are not assessing officers; therefore a different PCIT lacked jurisdiction to cancel the registration granted by the empowered authority. Consequence: the cancellation order issued without jurisdiction was quashed and the assessee's registration restored, and the appeal was allowed.
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