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...
In the case of 2024 (5) TMI 1099 before ITAT Mumbai, the issue was the validity of a reassessment order. The CIT (A) passed an order that contained different grounds than those raised by the assessee, indicating a lack of independent application of mind. The assessment order referred to in the caption did not match the one in the body of the order. The facts in the assessment order differed from those mentioned by the CIT (A). The grounds of appeal were also different between what the assessee submitted and what the CIT (A) included in the order. The ITAT found the CIT (A) had engaged in a 'cut & paste' exercise without proper consideration, leading to an unsustainable and perverse order. Consequently, the ITAT allowed all grounds of appeal, directing the CIT (A) to reconsider the case based on the actual facts and provide the assessee with a fair hearing. The appeal of the AO was allowed.
In the case of 2024 (5) TMI 1099 before ITAT Mumbai, the issue was the validity of a reassessment order. The CIT (A) passed an order that contained different grounds than those raised by the assessee, indicating a lack of independent application of mind. The assessment order referred to in the caption did not match the one in the body of the order. The facts in the assessment order differed from those mentioned by the CIT (A). The grounds of appeal were also different between what the assessee submitted and what the CIT (A) included in the order. The ITAT found the CIT (A) had engaged in a 'cut & paste' exercise without proper consideration, leading to an unsustainable and perverse order. Consequently, the ITAT allowed all grounds of appeal, directing the CIT (A) to reconsider the case based on the actual facts and provide the assessee with a fair hearing. The appeal of the AO was allowed.
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