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...
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Transfer of capital asset - Whether the taking over of the possession and control over of the assets of the assessee by the secured lender(s) tantamount to transfer of assets from the borrower in default to the secured lenders - Held NO - AT
Transfer of capital asset - Whether the taking over of the possession and control over of the assets of the assessee by the secured lender(s) tantamount to transfer of assets from the borrower in default to the secured lenders - Held NO - AT
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