Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
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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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