Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Condonation of delay in filing the present appeal by 1241 days - reasons for delay - Once the appeal has been dismissed ex-parte by the ld CIT(A) due to non-prosecution and his bank account has been attached by the Revenue authorities, the assessee has woken up again and filed the present appeal that too with a substantial delay. - there are clearly latches and negligence on part of the assessee in not filing the present appeal within prescribed time frame. - However, delay condoned - Matter restored before the CIT(A) - AT
Condonation of delay in filing the present appeal by 1241 days - reasons for delay - Once the appeal has been dismissed ex-parte by the ld CIT(A) due to non-prosecution and his bank account has been attached by the Revenue authorities, the assessee has woken up again and filed the present appeal that too with a substantial delay. - there are clearly latches and negligence on part of the assessee in not filing the present appeal within prescribed time frame. - However, delay condoned - Matter restored before the CIT(A) - AT
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