Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Penalty u/s 272A(2)(k) - delay in filing the TDS return - due to sudden resignation of the accountant, the assessee could not trace his left over jobs including non-filing of TDS returns and as soon the same was noticed, same were filed - there is no intentional default or motive to make any financial gain - sufficient cause for making due compliance u/s 273B - no penalty
Penalty u/s 272A(2)(k) - delay in filing the TDS return - due to sudden resignation of the accountant, the assessee could not trace his left over jobs including non-filing of TDS returns and as soon the same was noticed, same were filed - there is no intentional default or motive to make any financial gain - sufficient cause for making due compliance u/s 273B - no penalty
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