Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Applicability of section 249(4)(a) - seized amount is more then the demand payable - The Assessee could not have been denied a hearing merely on the ground of nonpayment of tax due on the returned income - HC
Applicability of section 249(4)(a) - seized amount is more then the demand payable - The Assessee could not have been denied a hearing merely on the ground of nonpayment of tax due on the returned income - HC
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