Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Assessment proceedings were pending when registration u/s 12A was granted on 22/02/2016. The assessee had filed income tax return in ITR-7 instead of ITR-5. The issue was regarding rectification of mistake in filing wrong ITR form. The Tribunal remitted the matter to the Assessing Officer for reassessment as per ITR-5 after providing opportunity of hearing to the assessee. The appeal was allowed for statistical purposes.
Assessment proceedings were pending when registration u/s 12A was granted on 22/02/2016. The assessee had filed income tax return in ITR-7 instead of ITR-5. The issue was regarding rectification of mistake in filing wrong ITR form. The Tribunal remitted the matter to the Assessing Officer for reassessment as per ITR-5 after providing opportunity of hearing to the assessee. The appeal was allowed for statistical purposes.
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