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...
Validity of Reassessment proceedings - notice issued in the course of the reassessment proceedings not served on the assessee - The High Court examined the evidence presented, including copies of notices and postal tracking reports. It noted that all notices appeared to have been dispatched to the assessee but returned to the sender, the assessing officer. Despite this, the officer claimed the notices were served. The Court held that the mere dispatch of the assessment order to the same address did not prove due service of preceding notices. - Consequently, it set aside the assessment order and directed the petitioner to file detailed objections within a specified timeframe. The Court also allowed the assessing authority to reevaluate the issue of the firm's existence independently.
Validity of Reassessment proceedings - notice issued in the course of the reassessment proceedings not served on the assessee - The High Court examined the evidence presented, including copies of notices and postal tracking reports. It noted that all notices appeared to have been dispatched to the assessee but returned to the sender, the assessing officer. Despite this, the officer claimed the notices were served. The Court held that the mere dispatch of the assessment order to the same address did not prove due service of preceding notices. - Consequently, it set aside the assessment order and directed the petitioner to file detailed objections within a specified timeframe. The Court also allowed the assessing authority to reevaluate the issue of the firm's existence independently.
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