Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Reassessment proceedings barred by limitation period u/s 149(1)(b) of Finance Act, 2021. Impugned notice u/s 148 dated 15.04.2021 for AY 2015-16 quashed. Consequential reassessment proceedings set aside due to lack of sanction/approval for issuance of notice as per substituted Finance Act, 2021. Appellant succeeds on legal issues, decided in favor of assessee.
Reassessment proceedings barred by limitation period u/s 149(1)(b) of Finance Act, 2021. Impugned notice u/s 148 dated 15.04.2021 for AY 2015-16 quashed. Consequential reassessment proceedings set aside due to lack of sanction/approval for issuance of notice as per substituted Finance Act, 2021. Appellant succeeds on legal issues, decided in favor of assessee.
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