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...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Penalty u/s 271(1)(c) - the addition made by the Assessing Officer was specific and assessee had concealed the income and furnished inaccurate particulars of income. - the assessee's explanation is not bonafide - levy of penalty confirmed - AT
Penalty u/s 271(1)(c) - the addition made by the Assessing Officer was specific and assessee had concealed the income and furnished inaccurate particulars of income. - the assessee's explanation is not bonafide - levy of penalty confirmed - AT
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