Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
The ITAT held that a scrutiny notice issued under section 143(2) by an ITO without jurisdiction over the assessee was invalid, as jurisdiction to complete the assessment lay with the AC/DC and no transfer order under section 127 was produced. It further held that the assessee's participation could not cure this defect: section 292BB applies only where a valid notice exists and the objection concerns service, while section 292B does not validate a notice issued without jurisdiction. Treating the defect as going to the root of the matter, the Tribunal quashed the consequential assessment and left the merits unadjudicated.
The ITAT held that a scrutiny notice issued under section 143(2) by an ITO without jurisdiction over the assessee was invalid, as jurisdiction to complete the assessment lay with the AC/DC and no transfer order under section 127 was produced. It further held that the assessee's participation could not cure this defect: section 292BB applies only where a valid notice exists and the objection concerns service, while section 292B does not validate a notice issued without jurisdiction. Treating the defect as going to the root of the matter, the Tribunal quashed the consequential assessment and left the merits unadjudicated.
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