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...
Rectification u/s 154 - AO had not suo-moto initiated rectification proceedings but acted on the application of the assessee - As the Assessing Officer acted upon the rectification applications and reduced the liability of the assessee, the appeals were dismissed as the assessee did not demonstrate any grievance with the 154 order.
Rectification u/s 154 - AO had not suo-moto initiated rectification proceedings but acted on the application of the assessee - As the Assessing Officer acted upon the rectification applications and reduced the liability of the assessee, the appeals were dismissed as the assessee did not demonstrate any grievance with the 154 order.
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