Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
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...
Re-opening of assessment on non-filing of return – Assessee had filed returns, but through inadvertence, he had filed it before the wrong Assessing Officer. - no case for reassessment - HC
Re-opening of assessment on non-filing of return – Assessee had filed returns, but through inadvertence, he had filed it before the wrong Assessing Officer. - no case for reassessment - HC
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