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...
ITAT invalidated assessments under s.153C read with s.153A for AYs 2011-12 and 2012-13. The AO recorded satisfaction note on 25.09.2018, making AY 2019-20 the relevant search assessment year. The years under dispute fell outside jurisdictional scope of revision proceedings. The satisfaction note for block period AYs 2011-12 to 2017-18 failed to establish document-wise correlation with assessment years in question, lacking essential elements required under s.153C. The Tribunal quashed assessment orders made under s.153A(1)(b) and allowed assessee's appeal, finding fundamental jurisdictional defect in proceedings initiated based on inadequate satisfaction note.
ITAT invalidated assessments under s.153C read with s.153A for AYs 2011-12 and 2012-13. The AO recorded satisfaction note on 25.09.2018, making AY 2019-20 the relevant search assessment year. The years under dispute fell outside jurisdictional scope of revision proceedings. The satisfaction note for block period AYs 2011-12 to 2017-18 failed to establish document-wise correlation with assessment years in question, lacking essential elements required under s.153C. The Tribunal quashed assessment orders made under s.153A(1)(b) and allowed assessee's appeal, finding fundamental jurisdictional defect in proceedings initiated based on inadequate satisfaction note.
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