Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Movement of imported goods for gamma irradiation was permitted under a case-specific customs-controlled procedure, with the goods remaining under customs control and movement for treatment not amounting to clearance under the Customs Act. Transport, treatment, supervision, testing, sealing, insurance and indemnity were left entirely at the importer's sole risk and responsibility, and the process had to be completed within the time fixed by the Court. The arrangement was expressly confined to the facts of the matter and was not to be treated as precedent. The High Court's classification decision was affirmed, but the underlying question of law was left open for decision in an appropriate case.
Movement of imported goods for gamma irradiation was permitted under a case-specific customs-controlled procedure, with the goods remaining under customs control and movement for treatment not amounting to clearance under the Customs Act. Transport, treatment, supervision, testing, sealing, insurance and indemnity were left entirely at the importer's sole risk and responsibility, and the process had to be completed within the time fixed by the Court. The arrangement was expressly confined to the facts of the matter and was not to be treated as precedent. The High Court's classification decision was affirmed, but the underlying question of law was left open for decision in an appropriate case.
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