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...
Rectification u/s 154 - Addition u/s 54 - sale of property - Merely there is an observation of the revenue audit party it is not a mistake apparent on record. - There exist no mistake which is apparent on record. The law duly empowers the revenue to invoke other provision to consider the audit objection but the same is not permitted under the provision of section 154 of the Act as it done by the AO. - AT
Rectification u/s 154 - Addition u/s 54 - sale of property - Merely there is an observation of the revenue audit party it is not a mistake apparent on record. - There exist no mistake which is apparent on record. The law duly empowers the revenue to invoke other provision to consider the audit objection but the same is not permitted under the provision of section 154 of the Act as it done by the AO. - AT
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