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...
Compliance of the statutory requirement of signing and verification of the memorandum of appeal by an authorised person and not by the Managing Director - Authorization is supported by valid resolution of board of directors, CIT(A) is not correct in rejected the appeal - AT
Compliance of the statutory requirement of signing and verification of the memorandum of appeal by an authorised person and not by the Managing Director - Authorization is supported by valid resolution of board of directors, CIT(A) is not correct in rejected the appeal - AT
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