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...
Assessment framed without issuing mandatory notice u/s 143(2) by jurisdictional officer. Assessee filed return with Range-1(1), notice u/s 143(2) issued by ITO, Ward-3(1), lacking jurisdiction as per Notification vesting jurisdiction with ITO, Ward-1(1). ITO, Ward-3(1)'s notice u/s 143(2) non-est in law. No transfer order u/s 127 from ITO, Ward-3(1) to ITO, Ward-1(1). ITO, Ward-1(1) passed assessment order without valid notice u/s 143(2). Assessment framed without valid notice from jurisdictional AO. Assessee's appeal allowed.
Assessment framed without issuing mandatory notice u/s 143(2) by jurisdictional officer. Assessee filed return with Range-1(1), notice u/s 143(2) issued by ITO, Ward-3(1), lacking jurisdiction as per Notification vesting jurisdiction with ITO, Ward-1(1). ITO, Ward-3(1)'s notice u/s 143(2) non-est in law. No transfer order u/s 127 from ITO, Ward-3(1) to ITO, Ward-1(1). ITO, Ward-1(1) passed assessment order without valid notice u/s 143(2). Assessment framed without valid notice from jurisdictional AO. Assessee's appeal allowed.
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