Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
The ITAT held that the Assessing Officer and the DRP were bound to decide the assessee's jurisdictional objection based on resident status before passing the final assessment order. Because residential status under section 6 was required to be verified from the record, including the passport, and that exercise had not been undertaken, the objection remained unadjudicated and went to the root of jurisdiction. The final assessment order was therefore set aside and the matter remanded to the DRP for adjudication of that issue, while the additions on merits were left open.
The ITAT held that the Assessing Officer and the DRP were bound to decide the assessee's jurisdictional objection based on resident status before passing the final assessment order. Because residential status under section 6 was required to be verified from the record, including the passport, and that exercise had not been undertaken, the objection remained unadjudicated and went to the root of jurisdiction. The final assessment order was therefore set aside and the matter remanded to the DRP for adjudication of that issue, while the additions on merits were left open.
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