Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Page of 4824
Press 'Enter' after typing page number.
161 to 180 of 96463 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Service of a reassessment notice under section 148 is a jurisdictional condition precedent for valid assumption of reassessment power. Where the revenue could not produce proof of effective delivery, including a tracking report or other evidence of service, mere generation or dispatch of the notice was held insufficient. The absence of valid service deprived the assessee of an opportunity to place material before the AO and vitiated the reassessment. The HC quashed the assessment order and remanded the matter for fresh consideration after due notice and opportunity to respond.
Service of a reassessment notice under section 148 is a jurisdictional condition precedent for valid assumption of reassessment power. Where the revenue could not produce proof of effective delivery, including a tracking report or other evidence of service, mere generation or dispatch of the notice was held insufficient. The absence of valid service deprived the assessee of an opportunity to place material before the AO and vitiated the reassessment. The HC quashed the assessment order and remanded the matter for fresh consideration after due notice and opportunity to respond.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
