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...
Section 253 of the Income Tax Act governs appeals to the Income Tax Appellate Tribunal (ITAT) against orders passed by tax authorities. The proposed amendment aims to rationalize the time-limit for filing such appeals. It includes reference to Section 158BFA, enabling appeals against penalty orders related to undisclosed income in search cases. Additionally, it modifies the time-limit for filing appeals, allowing two months from the end of the month in which the order was communicated, aligning with the Faceless Appeal system's daily order uploads. This amendment takes effect from October 1, 2024.
Section 253 of the Income Tax Act governs appeals to the Income Tax Appellate Tribunal (ITAT) against orders passed by tax authorities. The proposed amendment aims to rationalize the time-limit for filing such appeals. It includes reference to Section 158BFA, enabling appeals against penalty orders related to undisclosed income in search cases. Additionally, it modifies the time-limit for filing appeals, allowing two months from the end of the month in which the order was communicated, aligning with the Faceless Appeal system's daily order uploads. This amendment takes effect from October 1, 2024.
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