Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
The HC held that the assessment order passed by the Assessing Officer after expiry of limitation period prescribed u/s 153 was invalid. Applying the principles laid down in Income Tax Officer vs. Murlidhar Bhagwan Das, Rajinder Nath vs. Commissioner of Income Tax, and Tally India Pvt. Ltd., the HC order did not contain findings necessary for disposal of issues to be decided by the Assessing Officer. The words "in consequence of or to give effect to" cannot enlarge scope of findings/directions. As per Section 153(6)(ii) read with Explanation 1, limitation for passing assessment order expired 60 days after HC order, whereas impugned order was passed 10 months later. The writ petition was allowed.
The HC held that the assessment order passed by the Assessing Officer after expiry of limitation period prescribed u/s 153 was invalid. Applying the principles laid down in Income Tax Officer vs. Murlidhar Bhagwan Das, Rajinder Nath vs. Commissioner of Income Tax, and Tally India Pvt. Ltd., the HC order did not contain findings necessary for disposal of issues to be decided by the Assessing Officer. The words "in consequence of or to give effect to" cannot enlarge scope of findings/directions. As per Section 153(6)(ii) read with Explanation 1, limitation for passing assessment order expired 60 days after HC order, whereas impugned order was passed 10 months later. The writ petition was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
