Petition dismissed; petitioner allowed to submit detailed disclosures and documents for re-consideration; notices for 2019-23 may be adjudicated on me...
Confiscation and duty recovery quashed where licensing records show export obligation discharged; customs lacks jurisdiction absent licence annulment ...
Page of 4827
Press 'Enter' after typing page number.
10141 to 10160 of 96536 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
ITAT holds that the CIT(A) erred in issuing a part order on jurisdictional points while leaving the assessee's substantive grounds undecided and directs a single consolidated adjudication. Treating section 250(6) of the I.T. Act as directory, the Tribunal notes the statutory expectation that the CIT(A) determine all points in one order within the prescribed timeframe. Applying section 251(1)(a), and given the assessment was framed under s.143(3), the CIT(A) was not obliged to await any collateral annulment question before confirming, reducing or enhancing the assessment. The matter is remitted to the CIT(A) to decide all grounds in the appeal by one consolidated order; appeal disposed accordingly.
ITAT holds that the CIT(A) erred in issuing a part order on jurisdictional points while leaving the assessee's substantive grounds undecided and directs a single consolidated adjudication. Treating section 250(6) of the I.T. Act as directory, the Tribunal notes the statutory expectation that the CIT(A) determine all points in one order within the prescribed timeframe. Applying section 251(1)(a), and given the assessment was framed under s.143(3), the CIT(A) was not obliged to await any collateral annulment question before confirming, reducing or enhancing the assessment. The matter is remitted to the CIT(A) to decide all grounds in the appeal by one consolidated order; appeal disposed accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
