Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Penalty u/s 117 on Customs Broker and initiation of enquiry under 'Customs Broker Licensee Regulations, 2018 - petitioner ought to have been given a notice u/s 124(a) of the said Act clearly setting out the grounds on which the penalty was proposed to be imposed, so that the writ petitioner would have got an opportunity to dispel the same - personal hearing alone does not satisfy NJP in the instant case - directed to issue notice
Penalty u/s 117 on Customs Broker and initiation of enquiry under 'Customs Broker Licensee Regulations, 2018 - petitioner ought to have been given a notice u/s 124(a) of the said Act clearly setting out the grounds on which the penalty was proposed to be imposed, so that the writ petitioner would have got an opportunity to dispel the same - personal hearing alone does not satisfy NJP in the instant case - directed to issue notice
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
