Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Reopening of assessment u/s 147 - notice in the name of a non-existing company - company as already been amalgamated - Thus impugned notice was issued in the name of non-existing company in spite of revenue having notice and knowledge of non-existence of such Company. - Notice is not tenable - HC
Reopening of assessment u/s 147 - notice in the name of a non-existing company - company as already been amalgamated - Thus impugned notice was issued in the name of non-existing company in spite of revenue having notice and knowledge of non-existence of such Company. - Notice is not tenable - HC
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