Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Where additions rested entirely on seized material and statements from the search of a related person, the assessee, as an 'other person', had to be proceeded against under the special search regime in section 153C. The non-obstante clause in section 153C overrides sections 147 and 148, so the Assessing Officer could not bypass that machinery and reopen the assessment on the same search material. Because the section 153C procedure was not followed, the notice under section 148 and all consequential reassessment proceedings were without jurisdiction and were quashed for both years.
Where additions rested entirely on seized material and statements from the search of a related person, the assessee, as an 'other person', had to be proceeded against under the special search regime in section 153C. The non-obstante clause in section 153C overrides sections 147 and 148, so the Assessing Officer could not bypass that machinery and reopen the assessment on the same search material. Because the section 153C procedure was not followed, the notice under section 148 and all consequential reassessment proceedings were without jurisdiction and were quashed for both years.
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