Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
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Validity of ex-parte assessment order u/s. 144 r.w.s. 147 - Delay in filing the appeal before the CIT(A) - The ITAT Mumbai allowed the appeal filed by the assessee, condoning the delay in filing the appeal due to the bona fide reasons provided. The Tribunal invalidated the reassessment proceedings and the assessment order due to the failure of the Revenue to produce evidence of the issuance and service of the notice u/s 148. Consequently, the grounds related to the validity of the reassessment proceedings and the assessment order were allowed, and the merits of the additions to the total income were left open.
Validity of ex-parte assessment order u/s. 144 r.w.s. 147 - Delay in filing the appeal before the CIT(A) - The ITAT Mumbai allowed the appeal filed by the assessee, condoning the delay in filing the appeal due to the bona fide reasons provided. The Tribunal invalidated the reassessment proceedings and the assessment order due to the failure of the Revenue to produce evidence of the issuance and service of the notice u/s 148. Consequently, the grounds related to the validity of the reassessment proceedings and the assessment order were allowed, and the merits of the additions to the total income were left open.
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