Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Validity of revision u/s 263 against order u/s 143(3) r/w section 153A - The assessment order was passed with prior approval under Section 153D - The High court examined the jurisdiction of the Pr.CIT u/s 263 regarding errors in the assessment order. The court upheld the ITAT's decision, emphasizing that once an assessment order is passed with prior approval, the same authority cannot invoke Section 263.
Validity of revision u/s 263 against order u/s 143(3) r/w section 153A - The assessment order was passed with prior approval under Section 153D - The High court examined the jurisdiction of the Pr.CIT u/s 263 regarding errors in the assessment order. The court upheld the ITAT's decision, emphasizing that once an assessment order is passed with prior approval, the same authority cannot invoke Section 263.
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