Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Reopening of assessment u/s 147 - Assessing Officer acted on the satisfaction of the Deputy Collector of Income Tax (Investigation) - AO would have to examine the information received in the context of the facts on record. - Thus, hit by the proviso to section 147
Reopening of assessment u/s 147 - Assessing Officer acted on the satisfaction of the Deputy Collector of Income Tax (Investigation) - AO would have to examine the information received in the context of the facts on record. - Thus, hit by the proviso to section 147
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