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...
Section 148A requires the Assessing Officer to follow the prescribed sequence before issuing a reassessment notice under section 148. Where approval has been obtained to conduct an inquiry under section 148A(a), the Officer must conduct that inquiry before providing the taxpayer an opportunity to respond under section 148A(b). The text states that bypassing the approved inquiry renders the section 148A(b) notice invalid. Consequently, the subsequent order under section 148A(d) and notice under section 148 are also unsustainable. The reassessment proceedings were quashed, with the matter remitted for the required inquiry and further action in accordance with law.
Section 148A requires the Assessing Officer to follow the prescribed sequence before issuing a reassessment notice under section 148. Where approval has been obtained to conduct an inquiry under section 148A(a), the Officer must conduct that inquiry before providing the taxpayer an opportunity to respond under section 148A(b). The text states that bypassing the approved inquiry renders the section 148A(b) notice invalid. Consequently, the subsequent order under section 148A(d) and notice under section 148 are also unsustainable. The reassessment proceedings were quashed, with the matter remitted for the required inquiry and further action in accordance with law.
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