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...
Reopening of assessment u/s 147 - the reopening notice has been issued on the basis of the information obtained during the course of assessment of earlier assessment year u/s 143(3) - Such information can form a valid basis for issuing reopening notice. - HC
Reopening of assessment u/s 147 - the reopening notice has been issued on the basis of the information obtained during the course of assessment of earlier assessment year u/s 143(3) - Such information can form a valid basis for issuing reopening notice. - HC
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