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...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Validity of reopening of assessment - Petitioner received another notice u/s 148A(b) once again, alleging escapement of income - The High Court quashed and set aside the impugned order dated 24th March 2023, along with the order passed under Section 148 of the Act. The High Noted that the second notice lacked clarity and failed to explain how there was any escapement of income. Additionally, the assessment order based on this notice was passed without proper consideration of crucial information. The assessment order was flawed as it did not refer to certain crucial information and indicated a lack of application of mind by the Assessing Officer and the Principal Chief Commissioner of Income Tax.
Validity of reopening of assessment - Petitioner received another notice u/s 148A(b) once again, alleging escapement of income - The High Court quashed and set aside the impugned order dated 24th March 2023, along with the order passed under Section 148 of the Act. The High Noted that the second notice lacked clarity and failed to explain how there was any escapement of income. Additionally, the assessment order based on this notice was passed without proper consideration of crucial information. The assessment order was flawed as it did not refer to certain crucial information and indicated a lack of application of mind by the Assessing Officer and the Principal Chief Commissioner of Income Tax.
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