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Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Pending representations for provisional release of seized imported glass beads and currency must be considered by the Proper Officer after affording the petitioner an opportunity of hearing. The HC directed the Proper Officer to decide the existing representation and any additional representation concerning the subsequent seizure by a reasoned order in accordance with law within three weeks. The writ petition was disposed of without adjudicating the merits of the parties' rival contentions.
Pending representations for provisional release of seized imported glass beads and currency must be considered by the Proper Officer after affording the petitioner an opportunity of hearing. The HC directed the Proper Officer to decide the existing representation and any additional representation concerning the subsequent seizure by a reasoned order in accordance with law within three weeks. The writ petition was disposed of without adjudicating the merits of the parties' rival contentions.
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