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...
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The Tribunal held that a Commissioner (Appeals) may enhance an assessment only in respect of matters or sources of income expressly or by clear implication considered by the Assessing Officer. A separate alleged commission income for facilitating accommodation entries was a new source, because the assessment had only made a protective addition on the entry itself and had not examined any commission income. That new source could not be introduced through appellate enhancement and, if otherwise sustainable, had to be pursued through separate statutory proceedings for escaped or erroneous assessment. The enhancement was deleted and the assessee's appeal was allowed.
The Tribunal held that a Commissioner (Appeals) may enhance an assessment only in respect of matters or sources of income expressly or by clear implication considered by the Assessing Officer. A separate alleged commission income for facilitating accommodation entries was a new source, because the assessment had only made a protective addition on the entry itself and had not examined any commission income. That new source could not be introduced through appellate enhancement and, if otherwise sustainable, had to be pursued through separate statutory proceedings for escaped or erroneous assessment. The enhancement was deleted and the assessee's appeal was allowed.
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