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...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Validity of Settlement Commission orders - The case involved petitions seeking directives for the issuance of formal orders under section 245D (4) of the Income Tax Act, 1961, reflecting settlement terms pronounced by the Settlement Commission. While petitioners asserted the settlement's conclusion, respondent No. 2 contested, citing discrepancies in official records. - Upon review, the High Court found the affidavit of the Vice President and Member of the Settlement Commission to be conclusive evidence of settlement. Despite respondent No. 2's objections, the High Court directed the Interim Board to issue the requested orders, ensuring the proper administration of justice.
Validity of Settlement Commission orders - The case involved petitions seeking directives for the issuance of formal orders under section 245D (4) of the Income Tax Act, 1961, reflecting settlement terms pronounced by the Settlement Commission. While petitioners asserted the settlement's conclusion, respondent No. 2 contested, citing discrepancies in official records. - Upon review, the High Court found the affidavit of the Vice President and Member of the Settlement Commission to be conclusive evidence of settlement. Despite respondent No. 2's objections, the High Court directed the Interim Board to issue the requested orders, ensuring the proper administration of justice.
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