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...
Condonation of delay in filing appeal - appeal have been filed after 505 days from the date of despatch - address has been mentioned wrongly for despatch - presumption of service - the presumption drawn by the learned Commissioner (Appeals) is wholly erroneous and against all canons of justice. In this view of the matter, the appellant have received the order-in- original only on 28.07.2020, and thus they have filed the appeal within the prescribed time as allowable under Section 35 of the Central Excise Act. - AT
Condonation of delay in filing appeal - appeal have been filed after 505 days from the date of despatch - address has been mentioned wrongly for despatch - presumption of service - the presumption drawn by the learned Commissioner (Appeals) is wholly erroneous and against all canons of justice. In this view of the matter, the appellant have received the order-in- original only on 28.07.2020, and thus they have filed the appeal within the prescribed time as allowable under Section 35 of the Central Excise Act. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
