Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
The statutory right of appeal is order-specific: an assessee may challenge only the order that creates a grievance, and an intimation under section 143(1) and an assessment under section 143(3) operate independently. Where the later assessment merely accepts the income already determined under section 143(1) and makes no fresh addition or other adverse variation, no grievance arises from that assessment order and no appeal lies against it. The Tribunal rejected the doctrine of merger, holding that a challenge to adjustments made under section 143(1) must be taken against that order itself, not indirectly through an appeal against the later assessment. The dismissal of the appeal was therefore upheld.
The statutory right of appeal is order-specific: an assessee may challenge only the order that creates a grievance, and an intimation under section 143(1) and an assessment under section 143(3) operate independently. Where the later assessment merely accepts the income already determined under section 143(1) and makes no fresh addition or other adverse variation, no grievance arises from that assessment order and no appeal lies against it. The Tribunal rejected the doctrine of merger, holding that a challenge to adjustments made under section 143(1) must be taken against that order itself, not indirectly through an appeal against the later assessment. The dismissal of the appeal was therefore upheld.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
