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...
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Estimation of income - bogus purchases - The CIT(A) upheld the validity of reopening and granted substantial relief to the assessee by restricting the addition to 0.50% of the impugned purchases. - The Tribunal modified the order of the CIT(A) and directed the Assessing Officer to restrict the disallowance of purchases to 6% of the aggregate purchase amount.
Estimation of income - bogus purchases - The CIT(A) upheld the validity of reopening and granted substantial relief to the assessee by restricting the addition to 0.50% of the impugned purchases. - The Tribunal modified the order of the CIT(A) and directed the Assessing Officer to restrict the disallowance of purchases to 6% of the aggregate purchase amount.
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