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...
HC allowed the appeal, setting aside ITAT's order rejecting additional evidence under Rule 29. The court found ITAT committed a legal error by summarily dismissing the application without evaluating whether the documents were necessary for just and proper disposal of the appeal. The ruling emphasized that ITAT failed to consider the Supreme Court's established parameters for admitting additional evidence, particularly when such evidence was not previously presented before the Assessing Officer or Commissioner of Income Tax (Appeals). Consequently, the HC remanded the matter for fresh consideration, directing a comprehensive review of the additional documentary evidence.
HC allowed the appeal, setting aside ITAT's order rejecting additional evidence under Rule 29. The court found ITAT committed a legal error by summarily dismissing the application without evaluating whether the documents were necessary for just and proper disposal of the appeal. The ruling emphasized that ITAT failed to consider the Supreme Court's established parameters for admitting additional evidence, particularly when such evidence was not previously presented before the Assessing Officer or Commissioner of Income Tax (Appeals). Consequently, the HC remanded the matter for fresh consideration, directing a comprehensive review of the additional documentary evidence.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
