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...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Page of 4792
Press 'Enter' after typing page number.
221 to 240 of 95833 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Deemed notices issued between 1 April 2021 and 30 June 2021 stopped the limitation clock, and only the surviving balance period could be used for the section 148 notice after the section 148A(d) order. Applying that rule, no effective period remained for AY 2015-16, while only a short residual period survived for AYs 2016-17 and 2017-18, so the July 2022 notices were time-barred and jurisdictionally invalid. For AYs 2016-17 and 2017-18, approval from the Principal Commissioner was also insufficient because the statute required sanction from the competent authority under section 151(ii). The reassessment and the appellate remand were quashed.
Deemed notices issued between 1 April 2021 and 30 June 2021 stopped the limitation clock, and only the surviving balance period could be used for the section 148 notice after the section 148A(d) order. Applying that rule, no effective period remained for AY 2015-16, while only a short residual period survived for AYs 2016-17 and 2017-18, so the July 2022 notices were time-barred and jurisdictionally invalid. For AYs 2016-17 and 2017-18, approval from the Principal Commissioner was also insufficient because the statute required sanction from the competent authority under section 151(ii). The reassessment and the appellate remand were quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
