Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Appellant customs house agent not found party to mis-declaration of imported goods by other co-noticees. HC set aside orders of Tribunal and Adjudicating Authority confirming demand against appellant due to lack of evidence of connivance and perverse findings. Appeal allowed.
Appellant customs house agent not found party to mis-declaration of imported goods by other co-noticees. HC set aside orders of Tribunal and Adjudicating Authority confirming demand against appellant due to lack of evidence of connivance and perverse findings. Appeal allowed.
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TaxTMI 
TaxTMI 
of 4915 
