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...
The GoI's MoF through CBIC issued Notification No. 02/2025-Central Excise (N.T.) constituting four Interim Boards for Settlement under Section 31A of the Central Excise Act, 1944. The boards are established with headquarters in Delhi, Kolkata, Mumbai, and Chennai respectively. The notification exercises statutory powers to create Interim Board for Settlement-I, II, III, and IV, enabling administrative mechanisms for resolving central excise disputes across different geographical regions of India. The notification provides a structured approach to settlement proceedings through specialized regional boards.
The GoI's MoF through CBIC issued Notification No. 02/2025-Central Excise (N.T.) constituting four Interim Boards for Settlement under Section 31A of the Central Excise Act, 1944. The boards are established with headquarters in Delhi, Kolkata, Mumbai, and Chennai respectively. The notification exercises statutory powers to create Interim Board for Settlement-I, II, III, and IV, enabling administrative mechanisms for resolving central excise disputes across different geographical regions of India. The notification provides a structured approach to settlement proceedings through specialized regional boards.
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