Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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The Tribunal upheld the validity of the approval granted u/s 153D of the Income Tax Act. It concurred with the CIT(A) that the normal practice of providing draft orders, assessment records, and relevant documents to the approving authority was followed. The assessee failed to demonstrate that these records were not provided to the approving authority. Consequently, the Tribunal found no infirmity in the CIT(A)'s findings regarding the jurisdictional issue of approval u/s 153D. Due to the absence of material on record, the Tribunal dismissed the assessee's appeal for the assessment year 2012-13 without adjudicating the merits of the case.
The Tribunal upheld the validity of the approval granted u/s 153D of the Income Tax Act. It concurred with the CIT(A) that the normal practice of providing draft orders, assessment records, and relevant documents to the approving authority was followed. The assessee failed to demonstrate that these records were not provided to the approving authority. Consequently, the Tribunal found no infirmity in the CIT(A)'s findings regarding the jurisdictional issue of approval u/s 153D. Due to the absence of material on record, the Tribunal dismissed the assessee's appeal for the assessment year 2012-13 without adjudicating the merits of the case.
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