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...
Penalty u/s 271(1)(b) - non comply with notice u/s 142(1) - the failure of the assessee to comply with such notice cannot be said to be a default which may justify the levy of penalty u/s 271(1)(b) of the Act.- AT
Penalty u/s 271(1)(b) - non comply with notice u/s 142(1) - the failure of the assessee to comply with such notice cannot be said to be a default which may justify the levy of penalty u/s 271(1)(b) of the Act.- AT
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