Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The HC allowed the petitions, holding the appeals were instituted within the extended limitation and therefore not time-barred. The court set aside the impugned orders and restored the petitioners' appeals to the appellate authority for fresh adjudication on merits in accordance with law. The HC relied on a comparable Division Bench decision of Patna HC which observed that the notification relied upon predated the purported cut-off, undermining any rationale for denying filing on the ground of limitation. Consequently, the petitions were allowed and the matter remitted for reconsideration by the appellate authority.
The HC allowed the petitions, holding the appeals were instituted within the extended limitation and therefore not time-barred. The court set aside the impugned orders and restored the petitioners' appeals to the appellate authority for fresh adjudication on merits in accordance with law. The HC relied on a comparable Division Bench decision of Patna HC which observed that the notification relied upon predated the purported cut-off, undermining any rationale for denying filing on the ground of limitation. Consequently, the petitions were allowed and the matter remitted for reconsideration by the appellate authority.
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