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...
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Notice u/s 143(2) - objection as to territorial jurisdiction has to be raised at the earliest and is otherwise deemed to have been waived. - On the same analogy, notice under section 143(2) cannot be held to be void for want of jurisdiction - HC
Notice u/s 143(2) - objection as to territorial jurisdiction has to be raised at the earliest and is otherwise deemed to have been waived. - On the same analogy, notice under section 143(2) cannot be held to be void for want of jurisdiction - HC
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