Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Re-assessment - Validity of Notice - it cannot be held that receipt of the notice u/s 148 by the brother of the assessee, amounted to service of notice on the assessee, irrespective of the fact that the assessment order passed u/s 144 had been challenged in appeal by the assessee within limitation - AT
Re-assessment - Validity of Notice - it cannot be held that receipt of the notice u/s 148 by the brother of the assessee, amounted to service of notice on the assessee, irrespective of the fact that the assessment order passed u/s 144 had been challenged in appeal by the assessee within limitation - AT
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