Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
The HC held that revision under section 264 is maintainable against a penalty order under section 270A even if the order is otherwise appealable, because the bar in section 264(4) is limited to the specific situations stated there. The Principal Commissioner therefore wrongly declined to examine the revision on merits. On the penalty, the Court found no under-reported income where the PF/ESI disallowance had already been added in the section 143(1)(a) intimation and the assessment merely repeated the same addition; the statutory ingredients of section 270A were not met. The assessee also made full disclosure and advanced a bona fide claim, attracting the section 270A(6)(a) exception. The revisional and penalty orders were quashed.
The HC held that revision under section 264 is maintainable against a penalty order under section 270A even if the order is otherwise appealable, because the bar in section 264(4) is limited to the specific situations stated there. The Principal Commissioner therefore wrongly declined to examine the revision on merits. On the penalty, the Court found no under-reported income where the PF/ESI disallowance had already been added in the section 143(1)(a) intimation and the assessment merely repeated the same addition; the statutory ingredients of section 270A were not met. The assessee also made full disclosure and advanced a bona fide claim, attracting the section 270A(6)(a) exception. The revisional and penalty orders were quashed.
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