Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
A jurisdictional objection going to the root of assessment authority was allowed as an additional ground because it raised a pure question of law on admitted facts. Since no order transferring jurisdiction under Section 127 had been passed, transfer from one Assessing Officer to another could not be presumed and the assessment proceedings were rendered without valid authority. The Tribunal therefore admitted the additional ground and quashed the assessment as void for lack of jurisdiction.
A jurisdictional objection going to the root of assessment authority was allowed as an additional ground because it raised a pure question of law on admitted facts. Since no order transferring jurisdiction under Section 127 had been passed, transfer from one Assessing Officer to another could not be presumed and the assessment proceedings were rendered without valid authority. The Tribunal therefore admitted the additional ground and quashed the assessment as void for lack of jurisdiction.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
