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...
Stay petition - prima facie case - on objections being filed by the assessee, the AO disposed of the objections then in appeal the CIT(A) ought to have considered the validity of the reopening and not rejected the appeal on the ground that the assessee participated in response to the notice issued u/s 148 - this would be sufficient to hold that the assessee has made out a prima facie case
Stay petition - prima facie case - on objections being filed by the assessee, the AO disposed of the objections then in appeal the CIT(A) ought to have considered the validity of the reopening and not rejected the appeal on the ground that the assessee participated in response to the notice issued u/s 148 - this would be sufficient to hold that the assessee has made out a prima facie case
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