Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Best judgment assessment u/s 144 - notice u/s.142(1) was intimated/served on the assessee informing that failure to produce audit report and books of account, the case shall be disposed of by invoking the provisions of section 145(3) - thus on non-compliance to notice u/s.142(1) AO was compelled to take recourse of provisions of section 144 - order justified
Best judgment assessment u/s 144 - notice u/s.142(1) was intimated/served on the assessee informing that failure to produce audit report and books of account, the case shall be disposed of by invoking the provisions of section 145(3) - thus on non-compliance to notice u/s.142(1) AO was compelled to take recourse of provisions of section 144 - order justified
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