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...
Section 170A(2)(a) confines the Assessing Officer, where assessment was already completed when the modified return was filed, to modifying the income earlier determined so as to give effect to the amalgamation order and the modified return; it does not permit a de novo scrutiny of the entire assessment. Notices issued under sections 143(2) and 142(1) to reopen the full assessment were therefore without jurisdiction and unsustainable. The consequential assessment order was also set aside, and the matter was remitted for a fresh order limited to modification of the completed assessment in accordance with the business reorganization and modified return.
Section 170A(2)(a) confines the Assessing Officer, where assessment was already completed when the modified return was filed, to modifying the income earlier determined so as to give effect to the amalgamation order and the modified return; it does not permit a de novo scrutiny of the entire assessment. Notices issued under sections 143(2) and 142(1) to reopen the full assessment were therefore without jurisdiction and unsustainable. The consequential assessment order was also set aside, and the matter was remitted for a fresh order limited to modification of the completed assessment in accordance with the business reorganization and modified return.
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