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...
Assessment against non existent company - name of company struck off by ROC - Assessment based on Seized Materials - The Tribunal noted that the Assessing Officer was aware of the company's non-existence but proceeded with the assessment. It ruled that the assessment orders passed in the name of a non-existing company were void ab initio, as they lacked jurisdictional validity. Consequently, the Tribunal quashed the entire assessment proceedings and allowed the cross objections filed by the assessee, dismissing the appeals filed by the Revenue.
Assessment against non existent company - name of company struck off by ROC - Assessment based on Seized Materials - The Tribunal noted that the Assessing Officer was aware of the company's non-existence but proceeded with the assessment. It ruled that the assessment orders passed in the name of a non-existing company were void ab initio, as they lacked jurisdictional validity. Consequently, the Tribunal quashed the entire assessment proceedings and allowed the cross objections filed by the assessee, dismissing the appeals filed by the Revenue.
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