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...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Reopening of assessment u/s 147 - notice issued to the dead assessee - There cannot be an assessment against the dead person. As noticed above, the provisions of Section 292B are also not applicable and no assessment can be framed against a non-existing entity or a person who has died. - HC
Reopening of assessment u/s 147 - notice issued to the dead assessee - There cannot be an assessment against the dead person. As noticed above, the provisions of Section 292B are also not applicable and no assessment can be framed against a non-existing entity or a person who has died. - HC
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