Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
The ITAT quashed the assessment framed by the AO under section 143(3) as being void ab initio because it was predicated on a notice issued under section 143(2) that did not conform to the CBDT-prescribed format. Relying on relevant precedents, the Tribunal held the defective 143(2) notice-specifying only "computer aided scrutiny selection" without indicating limited or complete scrutiny or mandatory manual review-vitiated the consequent assessment proceedings. The appellate order allows the assessee's additional ground, sets aside the assessment dated 30.12.2019, and directs that any future proceedings comply strictly with statutory and CBDT procedural requirements.
The ITAT quashed the assessment framed by the AO under section 143(3) as being void ab initio because it was predicated on a notice issued under section 143(2) that did not conform to the CBDT-prescribed format. Relying on relevant precedents, the Tribunal held the defective 143(2) notice-specifying only "computer aided scrutiny selection" without indicating limited or complete scrutiny or mandatory manual review-vitiated the consequent assessment proceedings. The appellate order allows the assessee's additional ground, sets aside the assessment dated 30.12.2019, and directs that any future proceedings comply strictly with statutory and CBDT procedural requirements.
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