Appellate jurisdiction over baggage imports is excluded, requiring confiscation challenges involving passenger-carried gold to proceed by statutory re...
Article 227 review permits intervention in arbitration only for manifest, patent inherent jurisdictional defects, not representational authority dispu...
Deletion of reassessment additions through an appeal-effect order removed the basis for concealment penalty, as no concealed income remained when the penalty order was passed. The Tribunal therefore deleted the concealment penalty. Penalty for non-compliance with statutory notices was also deleted where the assessee had stated, through affidavits, unfamiliarity with tax law and reliance on a professional for compliance. The Tribunal treated these circumstances as warranting relief in the interest of justice, allowing both appeals and deleting both penalties.
Deletion of reassessment additions through an appeal-effect order removed the basis for concealment penalty, as no concealed income remained when the penalty order was passed. The Tribunal therefore deleted the concealment penalty. Penalty for non-compliance with statutory notices was also deleted where the assessee had stated, through affidavits, unfamiliarity with tax law and reliance on a professional for compliance. The Tribunal treated these circumstances as warranting relief in the interest of justice, allowing both appeals and deleting both penalties.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
