Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Levy of penalty u/s 271(1)(c) - there was no specific charges as relates to concealment of income or furnishing of inaccurate particulars of income - There is separate provision for penalty in search cases given u/s 271AAB which was totally ignored by the Assessing Officer - Penalty deleted.
Levy of penalty u/s 271(1)(c) - there was no specific charges as relates to concealment of income or furnishing of inaccurate particulars of income - There is separate provision for penalty in search cases given u/s 271AAB which was totally ignored by the Assessing Officer - Penalty deleted.
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