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...
Jurisdiction - power to issue SCN - Refund of unutilised CENVAT Credit - the appellant has so far not been put to any disadvantage because the show cause notice proposing recovery of excess refund is yet to be adjudicated upon by the Asst. Commissioner. - AT
Jurisdiction - power to issue SCN - Refund of unutilised CENVAT Credit - the appellant has so far not been put to any disadvantage because the show cause notice proposing recovery of excess refund is yet to be adjudicated upon by the Asst. Commissioner. - AT
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