Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Writ jurisdiction can be invoked where reassessment is completed without actual service of notice and without giving the taxpayer a hearing, because breach of audi alteram partem is a valid ground to bypass the alternative remedy objection. The Court accepted that notice sent to the PAN or passport address was not unlawful on the facts, but held the ex parte reassessment unsustainable since no effective opportunity of hearing was afforded. It quashed the assessment, demand, penalty and recovery proceedings, and permitted fresh proceedings after proper service, while barring the taxpayer from pleading limitation against the renewed notice.
Writ jurisdiction can be invoked where reassessment is completed without actual service of notice and without giving the taxpayer a hearing, because breach of audi alteram partem is a valid ground to bypass the alternative remedy objection. The Court accepted that notice sent to the PAN or passport address was not unlawful on the facts, but held the ex parte reassessment unsustainable since no effective opportunity of hearing was afforded. It quashed the assessment, demand, penalty and recovery proceedings, and permitted fresh proceedings after proper service, while barring the taxpayer from pleading limitation against the renewed notice.
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