Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Exporters may voluntarily obtain test reports from NABL-accredited laboratories, Export Promotion Council-recognised laboratories or other recognised agencies to meet destination-country regulatory requirements. Where such reports are submitted and no risk-based intervention or intelligence exists, the proper officer must consider them without mandatorily referring samples to CRCL, reducing duplicate testing. Where risk-based intervention or intelligence applies, existing procedures for drawing and testing samples, including referral to CRCL or other accredited laboratories, continue. Procedures for testing import consignments remain unchanged.
Exporters may voluntarily obtain test reports from NABL-accredited laboratories, Export Promotion Council-recognised laboratories or other recognised agencies to meet destination-country regulatory requirements. Where such reports are submitted and no risk-based intervention or intelligence exists, the proper officer must consider them without mandatorily referring samples to CRCL, reducing duplicate testing. Where risk-based intervention or intelligence applies, existing procedures for drawing and testing samples, including referral to CRCL or other accredited laboratories, continue. Procedures for testing import consignments remain unchanged.
Note: It is a system-generated summary and is for quick reference only.
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