![Fulfillment of Twin Conditions is Mandatory for Invoking the Jurisdiction u/s 263: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Twin-Conditions-Jurisdiction-ITAT-taxscan.jpg "Fulfillment of Twin Conditions is Mandatory for Invoking the Jurisdiction u/s 263: ITAT [Read Order]")
Fulfillment of Twin Conditions is Mandatory for Invoking the Jurisdiction u/s 263: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal has held that fulfillment of twin conditions is mandatory for invoking the jurisdiction u/s 263. ...
![Provision for Attachment under S. 44 of GVAT is being Misused to the Maximum: Gujarat High Court slams VAT Dept [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Provision-Attachment-section-44-GVAT-Misused-Gujarat-High-Court-VAT-Department-VAT-Taxscan.jpg "Provision for Attachment under S. 44 of GVAT is being Misused to the Maximum: Gujarat High Court slams VAT Dept [Read Order]")
![Revisional Authority shall conduct Inquiry If Reason for Invoking S. 263 was that AO did not undertake any Enquiry: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Revisional-Authority-Inquiry-section-263-Assessing-officer-Enquiry-ITAT-Taxscan.jpg "Revisional Authority shall conduct Inquiry If Reason for Invoking S. 263 was that AO did not undertake any Enquiry: ITAT [Read Order]")
![Assessing Officer doesn’t have Jurisdiction to Travel Beyond Issues found during Scrutiny Assessment: ITAT quashes Revisional Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/AO-Jurisdiction-Travel-Scrutiny-Assessment-ITAT-taxscan.jpeg "Assessing Officer doesn’t have Jurisdiction to Travel Beyond Issues found during Scrutiny Assessment: ITAT quashes Revisional Order [Read Order]")
![Disputes concerning Exemption Claim and Rate of Duty are Different: Supreme Court upholds Jurisdiction of HC in entertaining Appeal against CESTAT Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Exemption-Claim-Rate-of-Duty-Supreme-Court-Jurisdiction-CESTAT-taxscan.jpeg "Disputes concerning Exemption Claim and Rate of Duty are Different: Supreme Court upholds Jurisdiction of HC in entertaining Appeal against CESTAT Order [Read Order]")
GST: Rajasthan HC refuses to quash Summons u/s 70 of CGST Act as Investigation is not completed [Read Order]
A division of the Rajasthan High Court has dismissed two petitions where the petitioners sought to quash the summons issued under section 70 of the Central GST Act, 2017 for the reason that the...
![GST: Rajasthan HC refuses to quash Summons u/s 70 of CGST Act as Investigation is not completed [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/GST-Rajasthan-HC-refuses-CGST-Act-TAXSCAN.jpeg "GST: Rajasthan HC refuses to quash Summons u/s 70 of CGST Act as Investigation is not completed [Read Order]")
MCA appoints Registrar of Companies as Adjudicating Officers for purpose of LLP Act [Read Notification]
The Ministry of Corporate Affairs (MCA) has appointed the Registrar of Companies as adjudicating officers for the purpose of the LLP Act. In exercise of the powers conferred by section 76A of the...
![MCA appoints Registrar of Companies as Adjudicating Officers for purpose of LLP Act [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/02/MCA-Registrar-Companies-adjudicating-officers-purpose-LLP-Act-Taxscan.jpeg "MCA appoints Registrar of Companies as Adjudicating Officers for purpose of LLP Act [Read Notification]")
Partner of LLP not eligible to become or continue as Designated Partner for five years on failure to file Financial Statements for any continuous three Financial Years: MCA [Read Notification]
The Ministry of Corporate Affairs (MCA) has notified the Partner of LLP not eligible to become or continue as designated partner for a period of five years on failure to file financial statements for...
![Partner of LLP not eligible to become or continue as Designated Partner for five years on failure to file Financial Statements for any continuous three Financial Years: MCA [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/02/Partner-of-LLP-LLP-not-eligible-designated-partner-five-years-failure-file-financial-statements-continuous-three-financial-years-MCA-Taxscan-1.jpeg "Partner of LLP not eligible to become or continue as Designated Partner for five years on failure to file Financial Statements for any continuous three Financial Years: MCA [Read Notification]")
Plea against ICAI for Violation of Natural Justice, Misuse of Jurisdiction in Disciplinary Matters: Madras HC asks ICAI Re-Examine Matter [Read Order]
The Madras High Court has remanded the matter to the Institute of Chartered Accountants of India (ICAI) Disciplinary Authority on Plea of CA to examine, unravel, fix accountability for mala fide...
![CESTAT set aside Revocation of CHA’s License and reduces Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/CESTAT-revocation-of-CHAs-license-CHA-penalty-Taxscan.jpeg "CESTAT set aside Revocation of CHA’s License and reduces Penalty [Read Order]")
Scrutiny Assessment can’t be framed in absence of a Valid Notice, omission to issue notice, not a curable defect: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata Bench ruled that the scrutiny assessment can not be framed in absence of a valid notice and the omission to issue notice is not a curable defect. ...
![Scrutiny Assessment can’t be framed in absence of a Valid Notice, omission to issue notice, not a curable defect: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Scrutiny-assessment-valid-notice-omission-issue-notice-curable-defect-ITAT-Taxscan.jpeg "Scrutiny Assessment can’t be framed in absence of a Valid Notice, omission to issue notice, not a curable defect: ITAT [Read Order]")
Section 153A invalid where Statement Belonging to Person Other than Searched Person used to Assume Jurisdiction: Delhi High Court [Read Order]
The Delhi High Court held that Section 153A invalid where statement belonging and pertaining to a person other than a searched person used to assume jurisdiction and only Section 153C can be invoked...
![Section 153A invalid where Statement Belonging to Person Other than Searched Person used to Assume Jurisdiction: Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Section-153A-Searched-Person-Jurisdiction-Delhi-High-Court-Taxscan.jpg "Section 153A invalid where Statement Belonging to Person Other than Searched Person used to Assume Jurisdiction: Delhi High Court [Read Order]")