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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Undisclosed deposits in foreign bank account - assessee a joint holder along with her husband - The ITAT remanded this issue to the AO for fresh examination, recognizing the assessee's claim of non-involvement in the account's operations and her dispute with her husband. The decision to restore the issue was based on the need for a fair reassessment after allowing the assessee an opportunity to be heard, without directly concluding on the matter.
Undisclosed deposits in foreign bank account - assessee a joint holder along with her husband - The ITAT remanded this issue to the AO for fresh examination, recognizing the assessee's claim of non-involvement in the account's operations and her dispute with her husband. The decision to restore the issue was based on the need for a fair reassessment after allowing the assessee an opportunity to be heard, without directly concluding on the matter.
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