Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
Jurisdiction to issue Show Cause notice - Illegal removal of goods from CFS - Pilfered goods - When the entire duty and penalty has been paid up by the respondent, there are no grounds to re-examine as to whether the SIIB was the proper officer to issue SCN. - The direction to remand the matter is totally unnecessary and uncalled for. - AT
Jurisdiction to issue Show Cause notice - Illegal removal of goods from CFS - Pilfered goods - When the entire duty and penalty has been paid up by the respondent, there are no grounds to re-examine as to whether the SIIB was the proper officer to issue SCN. - The direction to remand the matter is totally unnecessary and uncalled for. - AT
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