Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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Section 142(1) notice issued by non-jurisdictional officer held valid. Plain reading of Section 143(2) indicates either Assessing Officer or prescribed income-tax authority can issue notice u/s 143(2). CBDT notification authorized Assistant/Deputy Commissioner to act as prescribed authority for issuing Section 143(2) notice. Contention that only NaFAC officers can issue notice unmerited, not supported by provisions. Prescribed authority can issue, not just serve, Section 143(2) notice. Assessing Officer had jurisdiction to issue impugned Section 142(1) notice, not barred by limitation. Once Section 143(2) jurisdiction established, Assessing Officer cannot be faulted for completing assessment.
Section 142(1) notice issued by non-jurisdictional officer held valid. Plain reading of Section 143(2) indicates either Assessing Officer or prescribed income-tax authority can issue notice u/s 143(2). CBDT notification authorized Assistant/Deputy Commissioner to act as prescribed authority for issuing Section 143(2) notice. Contention that only NaFAC officers can issue notice unmerited, not supported by provisions. Prescribed authority can issue, not just serve, Section 143(2) notice. Assessing Officer had jurisdiction to issue impugned Section 142(1) notice, not barred by limitation. Once Section 143(2) jurisdiction established, Assessing Officer cannot be faulted for completing assessment.
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