Electronic publication of import restrictions operates prospectively; goods landed before e-Gazette notification could not be subjected to authorisati...
Validity of reopening of assessment - AO was required to first decide the objection of the assessee filed under sec. 148 - Since such compliance has not been made, the order is held as void ab initio - AT
Validity of reopening of assessment - AO was required to first decide the objection of the assessee filed under sec. 148 - Since such compliance has not been made, the order is held as void ab initio - AT
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