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...
Condonation of delay - In the facts ofthe assessee’s case, we condone the delay of 72 days in filing of appeal before the CIT(A) and direct the Ld. CIT(A) to decide the issue on merits. - AT
Condonation of delay - In the facts ofthe assessee’s case, we condone the delay of 72 days in filing of appeal before the CIT(A) and direct the Ld. CIT(A) to decide the issue on merits. - AT
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