Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
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Reassessment procedure requires the Assessing Officer to furnish recorded reasons and decide objections to reopening by a speaking order before initiating scrutiny through a notice under section 143(2). A return filed in response to a reopening notice must be processed under the regular assessment procedure, but scrutiny cannot precede determination of jurisdictional objections. Further, no action, including a notice under section 142(1), may be taken for four weeks after service of an order rejecting objections. Notices issued contrary to these requirements, and consequential action, were quashed; the reopening challenge remained open.
Reassessment procedure requires the Assessing Officer to furnish recorded reasons and decide objections to reopening by a speaking order before initiating scrutiny through a notice under section 143(2). A return filed in response to a reopening notice must be processed under the regular assessment procedure, but scrutiny cannot precede determination of jurisdictional objections. Further, no action, including a notice under section 142(1), may be taken for four weeks after service of an order rejecting objections. Notices issued contrary to these requirements, and consequential action, were quashed; the reopening challenge remained open.
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