Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Onus on petitioner partnership firm to show unexplained investment and expenditure belonged to partners. No records showing partners had substantial income to lend Rs. 1.01 crore. Firm had rental income used for maintenance. No infirmity in impugned order rejecting petition u/s 264. Objection on non-issuance of notice u/s 143(2) within 6 months not countenanced as not raised earlier. Section 292BB deems notice valid if assessee participated in proceedings, except if no notice issued. Explanatory Note to Finance Act, 2008 clarifies legal fiction inapplicable if objection not raised before assessment completion. Petition dismissed.
Onus on petitioner partnership firm to show unexplained investment and expenditure belonged to partners. No records showing partners had substantial income to lend Rs. 1.01 crore. Firm had rental income used for maintenance. No infirmity in impugned order rejecting petition u/s 264. Objection on non-issuance of notice u/s 143(2) within 6 months not countenanced as not raised earlier. Section 292BB deems notice valid if assessee participated in proceedings, except if no notice issued. Explanatory Note to Finance Act, 2008 clarifies legal fiction inapplicable if objection not raised before assessment completion. Petition dismissed.
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