Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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An unsigned notice issued under section 143(2) was held invalid because signing in electronic form was treated as a mandatory requirement under section 282A(1), not a mere formality. As the notice was void ab initio, it could not confer jurisdiction on the AO to complete scrutiny assessment under section 143(3). The assessment was therefore quashed, and the merits grounds were left academic and not examined.
An unsigned notice issued under section 143(2) was held invalid because signing in electronic form was treated as a mandatory requirement under section 282A(1), not a mere formality. As the notice was void ab initio, it could not confer jurisdiction on the AO to complete scrutiny assessment under section 143(3). The assessment was therefore quashed, and the merits grounds were left academic and not examined.
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