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...
Benefit of Vivad Se Vishwas Scheme 2020 - present appeal was filed with a delay of 958 days - Addition of undisclosed income in the garb of Long Term Capital Gain (LTCG) to claim exemption u/s. 10(38) - Assessee should not be non-suited for the default committed by the revenue in nor preferring the appeal within the period of limitation. - HC
Benefit of Vivad Se Vishwas Scheme 2020 - present appeal was filed with a delay of 958 days - Addition of undisclosed income in the garb of Long Term Capital Gain (LTCG) to claim exemption u/s. 10(38) - Assessee should not be non-suited for the default committed by the revenue in nor preferring the appeal within the period of limitation. - HC
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