Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Unexplained income - difference between the turnover declared by the assessee and the turnover declared in form 26AS - Once the assessment of the assessee was completed u/s. 44AD, there cannot be any application of sec. 68/69A. - AT
Unexplained income - difference between the turnover declared by the assessee and the turnover declared in form 26AS - Once the assessment of the assessee was completed u/s. 44AD, there cannot be any application of sec. 68/69A. - AT
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