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...
Proceedings u/s.144 - NFAC has noted the assessee’s continuous non-appearance in the lower appellate proceedings before rejecting his contentions vide ex-parte order under challenge - The ITAT observed that the NFAC's order did not address the substantive grounds raised by the assessee on merits, as mandated by section 250(6) of the Act. Consequently, the court deemed it appropriate to restore the appeal back to the NFAC for fresh adjudication, with a directive for a detailed discussion on the merits of the assessee's contentions.
Proceedings u/s.144 - NFAC has noted the assessee’s continuous non-appearance in the lower appellate proceedings before rejecting his contentions vide ex-parte order under challenge - The ITAT observed that the NFAC's order did not address the substantive grounds raised by the assessee on merits, as mandated by section 250(6) of the Act. Consequently, the court deemed it appropriate to restore the appeal back to the NFAC for fresh adjudication, with a directive for a detailed discussion on the merits of the assessee's contentions.
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