Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Second SCN issued pending adjudication of first SCN subsequently withdrawn - jurisdiction of first SCN challenged - withdrawal of first SCN after issuance of second SCN for differential amount not identical - second SCN within limitation period u/s 28(4) - opportunity to submit reply before authority - no error apparent - review to reagitate grounds already considered impermissible - review to raise new grounds not argued earlier impermissible - review dismissed.
Second SCN issued pending adjudication of first SCN subsequently withdrawn - jurisdiction of first SCN challenged - withdrawal of first SCN after issuance of second SCN for differential amount not identical - second SCN within limitation period u/s 28(4) - opportunity to submit reply before authority - no error apparent - review to reagitate grounds already considered impermissible - review to raise new grounds not argued earlier impermissible - review dismissed.
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