Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Penalty u/s 271(1) (c) - limitation - service to CIT (Judicial) - the mandatory period of limitation u/s 275(1)(a) cannot be sought to be defeated by delaying the dispatch of the relevant order of the ITAT to the concerned ‘jurisdictional’ CIT - what is relevant is when the CIT(Judicial) representing the Department before the ITAT received the order - the impugned penalty orders are clearly without jurisdiction
Penalty u/s 271(1) (c) - limitation - service to CIT (Judicial) - the mandatory period of limitation u/s 275(1)(a) cannot be sought to be defeated by delaying the dispatch of the relevant order of the ITAT to the concerned ‘jurisdictional’ CIT - what is relevant is when the CIT(Judicial) representing the Department before the ITAT received the order - the impugned penalty orders are clearly without jurisdiction
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
