Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
ITAT set aside CIT(A)'s ex-parte order for failing to comply with Section 250(6) requirements. The CIT(A) neither provided proper hearing opportunity nor issued a reasoned order addressing appeal grounds. Following judicial precedents establishing that appeals cannot be dismissed for non-prosecution and require speaking orders with substantive findings, ITAT remanded the matter back to CIT(A). The tribunal directed CIT(A) to pass a fresh speaking order after giving the assessee reasonable opportunity of being heard, considering submitted documents, and adjudicating all grounds of appeal in accordance with law and Rule 46A of Income Tax Rules. Appeal allowed for statistical purposes.
ITAT set aside CIT(A)'s ex-parte order for failing to comply with Section 250(6) requirements. The CIT(A) neither provided proper hearing opportunity nor issued a reasoned order addressing appeal grounds. Following judicial precedents establishing that appeals cannot be dismissed for non-prosecution and require speaking orders with substantive findings, ITAT remanded the matter back to CIT(A). The tribunal directed CIT(A) to pass a fresh speaking order after giving the assessee reasonable opportunity of being heard, considering submitted documents, and adjudicating all grounds of appeal in accordance with law and Rule 46A of Income Tax Rules. Appeal allowed for statistical purposes.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
