ITAT quashed Assessment – Illegal assumption of jurisdiction as satisfaction note recorded in a mechanical manner, without due application of mind
Even administrative orders for transfers of jurisdiction must respect the principles of fairness, particularly in cross-jurisdictional transfers.
Reasonable Opportunity of Being Heard is a condition precedent before transfer of case from one AO to other U/s 127
Can the Assessing Officer do rectification under Section 154 of the Income Tax Act beyond the 4-year under Section 154(7)?
Extension for the due dates of GSTR-1 and GSTR-3B filings Notification (No. 01/2025 & 02/2025 – Central Tax)
Whether payment of additional tax is a condition precedent for exercising option of filing Updated Return under section 139(8A)?