Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
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Service of a valid reassessment notice is a jurisdictional condition precedent to reopening an assessment. The Assessing Officer bears the burden of proving actual service; absence of a valid postal receipt or other reliable proof leaves the jurisdictional requirement unsatisfied. Filing a return and participating in proceedings following an inquiry notice cannot cure non-service through consent, waiver or estoppel. Non-service is an incurable jurisdictional defect, rendering the reassessment proceedings and consequential assessment void ab initio.
Service of a valid reassessment notice is a jurisdictional condition precedent to reopening an assessment. The Assessing Officer bears the burden of proving actual service; absence of a valid postal receipt or other reliable proof leaves the jurisdictional requirement unsatisfied. Filing a return and participating in proceedings following an inquiry notice cannot cure non-service through consent, waiver or estoppel. Non-service is an incurable jurisdictional defect, rendering the reassessment proceedings and consequential assessment void ab initio.
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