Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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ITAT held that a challenge to reassessment on jurisdictional grounds can be raised even if not pressed before the first appellate authority, because lack of jurisdiction goes to the root and cannot be cured by waiver or acquiescence. It further held that where the notice under section 148 was issued after three years from the end of the assessment year, section 151(ii) required sanction from the Principal Chief Commissioner or Chief Commissioner, not the Principal Commissioner. As the prescribed approval was absent, the reassessment notice and all consequential proceedings were void, and the reassessment was quashed.
ITAT held that a challenge to reassessment on jurisdictional grounds can be raised even if not pressed before the first appellate authority, because lack of jurisdiction goes to the root and cannot be cured by waiver or acquiescence. It further held that where the notice under section 148 was issued after three years from the end of the assessment year, section 151(ii) required sanction from the Principal Chief Commissioner or Chief Commissioner, not the Principal Commissioner. As the prescribed approval was absent, the reassessment notice and all consequential proceedings were void, and the reassessment was quashed.
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