Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
Reopening of assessment - notice issued to the assessee long after he had passed away - legal heirs - the provisions of section 292B of the Act would not be attracted and hence, the notice u/s 148 has to be treated as invalid.
Reopening of assessment - notice issued to the assessee long after he had passed away - legal heirs - the provisions of section 292B of the Act would not be attracted and hence, the notice u/s 148 has to be treated as invalid.
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