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 ITAT Gauhati Bench jurisdiction issue was raised concerning an appeal filed under improper jurisdiction. The assessee's address was consistently in Kolkata, with no formal transfer to Gauhati jurisdiction. Referring to legal precedents, the appeal was deemed under improper jurisdiction due to the assessment order's origin in Kolkata. The appeal was dismissed, allowing the Revenue to refile before the appropriate ITAT bench with a delay condonation petition. The time taken for the dismissed appeal may be considered for delay condonation in the refiled appeal.
The ITAT Gauhati Bench jurisdiction issue was raised concerning an appeal filed under improper jurisdiction. The assessee's address was consistently in Kolkata, with no formal transfer to Gauhati jurisdiction. Referring to legal precedents, the appeal was deemed under improper jurisdiction due to the assessment order's origin in Kolkata. The appeal was dismissed, allowing the Revenue to refile before the appropriate ITAT bench with a delay condonation petition. The time taken for the dismissed appeal may be considered for delay condonation in the refiled appeal.
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