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...
The Additional Commissioner of Income Tax's approval u/s 153D was held invalid as it was granted mechanically without applying mind. Relying on the coordinate Bench's ruling in the assessee's own case for previous years and Neetu Nayyar's case, upheld by the Hon'ble High Court, the Tribunal quashed the assessment order as the underlying approval u/s 153D was vitiated by lack of proper application of mind. Consequently, the assessee succeeded.
The Additional Commissioner of Income Tax's approval u/s 153D was held invalid as it was granted mechanically without applying mind. Relying on the coordinate Bench's ruling in the assessee's own case for previous years and Neetu Nayyar's case, upheld by the Hon'ble High Court, the Tribunal quashed the assessment order as the underlying approval u/s 153D was vitiated by lack of proper application of mind. Consequently, the assessee succeeded.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
