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...
The High Court dismissed the petitioner's challenge to the reopening of assessment u/s 147, citing the petitioner's delayed compliance with notice u/s 148 and failure to challenge the re-assessment notice or reasons for reassessment. The Court held that the petitioner's failure to avail the statutory appeal remedy precluded invoking writ jurisdiction. The Court noted factual issues requiring adjudication beyond Article 226 scope, such as delay in statutory audit and compliance with Co-operative Societies Act. The petitioner's contention on the doctrine of merger was deemed misconceived. The Court refrained from opining on audit merits, urging the petitioner to pursue appellate remedy. The Court dismissed the writ applications, advising the petitioner to challenge the orders before the appellate authority, with the possibility of condoning the limitation period for filing appeals.
The High Court dismissed the petitioner's challenge to the reopening of assessment u/s 147, citing the petitioner's delayed compliance with notice u/s 148 and failure to challenge the re-assessment notice or reasons for reassessment. The Court held that the petitioner's failure to avail the statutory appeal remedy precluded invoking writ jurisdiction. The Court noted factual issues requiring adjudication beyond Article 226 scope, such as delay in statutory audit and compliance with Co-operative Societies Act. The petitioner's contention on the doctrine of merger was deemed misconceived. The Court refrained from opining on audit merits, urging the petitioner to pursue appellate remedy. The Court dismissed the writ applications, advising the petitioner to challenge the orders before the appellate authority, with the possibility of condoning the limitation period for filing appeals.
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