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...
HC dismissed petitioner's writ challenging assessment order u/s 147 r/w 144B, holding petitioner failed to make out case for interference. Petitioner filed appeal before Appellate Commissioner and secured interim stay u/s 220(6). HC directed: (i) Appeal to be disposed expeditiously, preferably within 6 months; (ii) Interim stay to continue till appeal disposal; (iii) Commissioner (Appeals) may call remand report from AO and pass final orders, considering bank statements filed by petitioner.
HC dismissed petitioner's writ challenging assessment order u/s 147 r/w 144B, holding petitioner failed to make out case for interference. Petitioner filed appeal before Appellate Commissioner and secured interim stay u/s 220(6). HC directed: (i) Appeal to be disposed expeditiously, preferably within 6 months; (ii) Interim stay to continue till appeal disposal; (iii) Commissioner (Appeals) may call remand report from AO and pass final orders, considering bank statements filed by petitioner.
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