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...
Income Tax: In best judgment cases where taxpayers remain unresponsive to the Faceless Assessing Officer, the Commissioner (Appeals) shall be empowered to set aside the assessment order and refer the case back to the Assessing Officer for fresh assessment. Consequential amendment in section 153(3) provides the time limit for disposal of cases set aside by the Commissioner (Appeals). This amendment takes effect from October 1, 2024, applicable to appellate orders passed by the Commissioner (Appeals) on or after that date.
Income Tax: In best judgment cases where taxpayers remain unresponsive to the Faceless Assessing Officer, the Commissioner (Appeals) shall be empowered to set aside the assessment order and refer the case back to the Assessing Officer for fresh assessment. Consequential amendment in section 153(3) provides the time limit for disposal of cases set aside by the Commissioner (Appeals). This amendment takes effect from October 1, 2024, applicable to appellate orders passed by the Commissioner (Appeals) on or after that date.
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