Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Page of 4788
Press 'Enter' after typing page number.
1781 to 1800 of 95752 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Suspension of a Container Freight Station approval was remanded for fresh consideration because the Tribunal had not been asked to decide the specific contention that suspension under Regulation 11(2) of the Handling of Cargo in Customs Areas Regulations, 2009 is only preventive and cannot continue once the required material is supplied. As that point had not been urged below, the Tribunal had recorded no finding on it. By consent, the impugned order was set aside, all merits were kept open, the suspension order stood revived pending the restored appeal, and the matter was directed to be heard by a different Bench.
Suspension of a Container Freight Station approval was remanded for fresh consideration because the Tribunal had not been asked to decide the specific contention that suspension under Regulation 11(2) of the Handling of Cargo in Customs Areas Regulations, 2009 is only preventive and cannot continue once the required material is supplied. As that point had not been urged below, the Tribunal had recorded no finding on it. By consent, the impugned order was set aside, all merits were kept open, the suspension order stood revived pending the restored appeal, and the matter was directed to be heard by a different Bench.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
