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 allowed the assessee's appeal, holding that license fees from commercial spaces in mall/warehouse should be assessed under house property income, consistent with previous years' treatment. The tribunal directed the Assessing Officer to assess income under house property and delete the addition to total income. Additionally, the ITAT found the section 143(2) notice invalid due to non-compliance with CBDT instructions, rendering the entire assessment proceeding void. The decision upheld the principle of maintaining consistent income classification across assessment years and emphasized procedural compliance in tax proceedings.
ITAT allowed the assessee's appeal, holding that license fees from commercial spaces in mall/warehouse should be assessed under house property income, consistent with previous years' treatment. The tribunal directed the Assessing Officer to assess income under house property and delete the addition to total income. Additionally, the ITAT found the section 143(2) notice invalid due to non-compliance with CBDT instructions, rendering the entire assessment proceeding void. The decision upheld the principle of maintaining consistent income classification across assessment years and emphasized procedural compliance in tax proceedings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
