Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Validity of final assessment order u/s 144B - petitioner request for adjournment was ignored - The High court remanded the matter back to the Assessing Officer to decide afresh from the stage of the draft assessment order - This decision is made in light of a precedent that emphasizes the right of an assessee to respond to a draft assessment order and the expectation of a lenient approach by the Income Tax Department, particularly during the challenging times of the Covid-19 pandemic.
Validity of final assessment order u/s 144B - petitioner request for adjournment was ignored - The High court remanded the matter back to the Assessing Officer to decide afresh from the stage of the draft assessment order - This decision is made in light of a precedent that emphasizes the right of an assessee to respond to a draft assessment order and the expectation of a lenient approach by the Income Tax Department, particularly during the challenging times of the Covid-19 pandemic.
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