Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Assessment u/s 153C - necessity of recording satisfaction by AO of the searched person - ITAT followed various judgments of including the SC, HC and tribunal itself to hold that the notice issued by the AO u/s 153-C of the IT Act deserves to be quashed and accordingly had proceeded to quash the assessment orders framed by the AO u/s 153-C read with Section 143(3) of the Income Tax Act. Accordingly, the additional ground was allowed in all the seven years. - Order of ITAT sustained - HC
Assessment u/s 153C - necessity of recording satisfaction by AO of the searched person - ITAT followed various judgments of including the SC, HC and tribunal itself to hold that the notice issued by the AO u/s 153-C of the IT Act deserves to be quashed and accordingly had proceeded to quash the assessment orders framed by the AO u/s 153-C read with Section 143(3) of the Income Tax Act. Accordingly, the additional ground was allowed in all the seven years. - Order of ITAT sustained - HC
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