Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
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Revision u/s 263 - The Tribunal concluded that the assessing officer had conducted a reasonable inquiry into the relevant issues, and the assessment order was neither erroneous nor prejudicial to the interests of the Revenue. Despite the discrepancy between the intended scrutiny and the actual assessment, the Tribunal upheld the validity of the assessment order. Additionally, the Tribunal rejected the application of Instruction No. 9/2007, stating its inapplicability to the case at hand. - In light of the findings, the High Court dismissed the appeal, as it found no question of law arising from the impugned order.
Revision u/s 263 - The Tribunal concluded that the assessing officer had conducted a reasonable inquiry into the relevant issues, and the assessment order was neither erroneous nor prejudicial to the interests of the Revenue. Despite the discrepancy between the intended scrutiny and the actual assessment, the Tribunal upheld the validity of the assessment order. Additionally, the Tribunal rejected the application of Instruction No. 9/2007, stating its inapplicability to the case at hand. - In light of the findings, the High Court dismissed the appeal, as it found no question of law arising from the impugned order.
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