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...
SC determined the rights of a shipping line in a contempt proceeding, finding the impleadment of the appellant as a party was unlawful. The court set aside orders dated 17.02.2022, 04.03.2022, and 18.04.2022, which improperly adjudicated the appellant's rights in a contempt petition originally filed against customs department officers. The court held that determining the shipping line's rights in a contempt proceeding where it was not an original party was unwarranted and procedurally incorrect. Consequently, the appeal was allowed, nullifying the challenged orders and restoring the procedural status quo.
SC determined the rights of a shipping line in a contempt proceeding, finding the impleadment of the appellant as a party was unlawful. The court set aside orders dated 17.02.2022, 04.03.2022, and 18.04.2022, which improperly adjudicated the appellant's rights in a contempt petition originally filed against customs department officers. The court held that determining the shipping line's rights in a contempt proceeding where it was not an original party was unwarranted and procedurally incorrect. Consequently, the appeal was allowed, nullifying the challenged orders and restoring the procedural status quo.
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