Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Levy of penalty u/s 114 and 114AA of the Customs Act, 1962 - Personal penalty on General Manger of the Customs Broker - not verifying genuineness of the exporter and his place of functioning - Penalties should not be imposed merely because a legal provision provides for it. It is a discretion of the authority to be exercised judicially - No penalty - AT
Levy of penalty u/s 114 and 114AA of the Customs Act, 1962 - Personal penalty on General Manger of the Customs Broker - not verifying genuineness of the exporter and his place of functioning - Penalties should not be imposed merely because a legal provision provides for it. It is a discretion of the authority to be exercised judicially - No penalty - AT
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