Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition...
Assessment u/s 153A r.w.s. 143(3) - Demand based on search conducted by the Central Excise Department and contained in show cause notice (SCN) issued by them - Revenue could not produce any incriminating material found during the course of search under section 132 of the Act on the assessee’s group of cases - All the assessments orders quashed.
Assessment u/s 153A r.w.s. 143(3) - Demand based on search conducted by the Central Excise Department and contained in show cause notice (SCN) issued by them - Revenue could not produce any incriminating material found during the course of search under section 132 of the Act on the assessee’s group of cases - All the assessments orders quashed.
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