Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Non-deduction of tax on leave fare concession payments made while binding interim directions of the Madras High Court were in force did not render the assessee an assessee in default. The Tribunal held that the statutory TDS obligation could not be enforced in disregard of those judicial directions, and the later Supreme Court ruling on the substantive taxability of the payments could not retrospectively create default liability for that earlier period. The demands under section 201(1) and section 201(1A) were deleted. Once the default demand failed, the consequential penalty under section 271C also could not survive and was deleted.
Non-deduction of tax on leave fare concession payments made while binding interim directions of the Madras High Court were in force did not render the assessee an assessee in default. The Tribunal held that the statutory TDS obligation could not be enforced in disregard of those judicial directions, and the later Supreme Court ruling on the substantive taxability of the payments could not retrospectively create default liability for that earlier period. The demands under section 201(1) and section 201(1A) were deleted. Once the default demand failed, the consequential penalty under section 271C also could not survive and was deleted.
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