Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Reopening of assessment u/s 147 - requirement of giving minimum of 7 days notice - While redoing the exercise, it is open to the respondent to issue a notice afresh u/s 148B giving not less than 7 days to the petitioner/assessee to respond and on receipt of the same, the petitioner shall respond by giving their reply or inputs within the time stipulated therein. - HC
Reopening of assessment u/s 147 - requirement of giving minimum of 7 days notice - While redoing the exercise, it is open to the respondent to issue a notice afresh u/s 148B giving not less than 7 days to the petitioner/assessee to respond and on receipt of the same, the petitioner shall respond by giving their reply or inputs within the time stipulated therein. - HC
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