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...
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The HC allowed the petition and quashed and set aside the impugned order passed under s.148A(d) and the notice issued under s.148 for AY 2017-18. The court accepted respondents' affidavits acknowledging that the PAN database was not linked to the Non-Filer case-selection procedure and that business/investment entries reported by third parties are flagged to jurisdictional officers without regard to PAN status. The order found the notice was grounded on a PAN deactivated since 2009, and held the Assessing Officer failed to apply independent mind or verify the petitioner's disclosures that transactions were reflected under an active PAN. The petition was allowed on these grounds.
The HC allowed the petition and quashed and set aside the impugned order passed under s.148A(d) and the notice issued under s.148 for AY 2017-18. The court accepted respondents' affidavits acknowledging that the PAN database was not linked to the Non-Filer case-selection procedure and that business/investment entries reported by third parties are flagged to jurisdictional officers without regard to PAN status. The order found the notice was grounded on a PAN deactivated since 2009, and held the Assessing Officer failed to apply independent mind or verify the petitioner's disclosures that transactions were reflected under an active PAN. The petition was allowed on these grounds.
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