Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
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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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