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...
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For reassessment notices issued more than three years after the end of the relevant assessment year, section 151(ii) requires approval from the statutorily specified authority rather than the Principal Commissioner. The notes state that the later proviso to section 151, effective from 1 April 2023 and allowing exclusion of time permitted for a reply under section 148A(b), operates prospectively and does not validate an earlier notice. Approval by an incompetent authority is a jurisdictional defect, not a defect in form, authentication or communication curable under section 292BC. On that basis, the reassessment for AY 2018-19 was quashed, with other contentions left open.
For reassessment notices issued more than three years after the end of the relevant assessment year, section 151(ii) requires approval from the statutorily specified authority rather than the Principal Commissioner. The notes state that the later proviso to section 151, effective from 1 April 2023 and allowing exclusion of time permitted for a reply under section 148A(b), operates prospectively and does not validate an earlier notice. Approval by an incompetent authority is a jurisdictional defect, not a defect in form, authentication or communication curable under section 292BC. On that basis, the reassessment for AY 2018-19 was quashed, with other contentions left open.
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