Incomplete BIS testing cannot justify reclassification or confiscatory action; declared customs classification restored and enhanced redemption fine s...
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Reassessment u/s 147/148 - the mandatory procedure of disposal of the objection by AO before proceeding with the assessment has not been followed and exercise of power can be said as not only vitiated, but the order of assessment cannot be sustained - HC
Reassessment u/s 147/148 - the mandatory procedure of disposal of the objection by AO before proceeding with the assessment has not been followed and exercise of power can be said as not only vitiated, but the order of assessment cannot be sustained - HC
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