Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
After the assessee filed a return in response to notice under section 148, the ITAT held that issuance of notice under section 143(2) was mandatory before completing reassessment to the assessee's detriment. The Tribunal treated the omission as a jurisdictional defect, not a curable procedural irregularity, and held that section 292BB cannot cure the complete absence of notice, only defects in service where notice has already been issued. Since no section 143(2) notice was issued after the return was filed and acted upon, the reassessment order was annulled.
After the assessee filed a return in response to notice under section 148, the ITAT held that issuance of notice under section 143(2) was mandatory before completing reassessment to the assessee's detriment. The Tribunal treated the omission as a jurisdictional defect, not a curable procedural irregularity, and held that section 292BB cannot cure the complete absence of notice, only defects in service where notice has already been issued. Since no section 143(2) notice was issued after the return was filed and acted upon, the reassessment order was annulled.
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