Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Cenvat Credit - the adjudicating authority does not elaborate as to what material facts were required to be declared and under which provision of law - prim facie extended period of limitation cannot be invoked - stay granted - AT
Cenvat Credit - the adjudicating authority does not elaborate as to what material facts were required to be declared and under which provision of law - prim facie extended period of limitation cannot be invoked - stay granted - AT
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