Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Applying precedent distinguishing clerical errors from jurisdictional defects, the court held that an assessment framed in the name and PAN of an amalgamating non existent entity constitutes a substantive illegality and is void ab initio. Because the assessing officer had been informed of the amalgamation before the final order, the defect was held to be jurisdictional and not a curable procedural mistake; statutory remedial provision Section 292B and alleged ITBA/system glitches cannot validate such an assessment. The tribunal's quashing of the final assessment was therefore sustained and the appeal dismissed.
Applying precedent distinguishing clerical errors from jurisdictional defects, the court held that an assessment framed in the name and PAN of an amalgamating non existent entity constitutes a substantive illegality and is void ab initio. Because the assessing officer had been informed of the amalgamation before the final order, the defect was held to be jurisdictional and not a curable procedural mistake; statutory remedial provision Section 292B and alleged ITBA/system glitches cannot validate such an assessment. The tribunal's quashing of the final assessment was therefore sustained and the appeal dismissed.
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