Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
ITAT held that notices issued under section 148 and section 148A(b) by the jurisdictional assessing officer, instead of the faceless assessing officer, are invalid and set aside; consequent reassessment orders premised on such notices are quashed. The Tribunal further determined that where the assessing officer, in reassessment proceedings, made no addition on the very issue forming the basis for reopening, the officer lacked jurisdiction to make other additions, rendering the reassessment void. Parties were granted liberty to seek revival of the appeal should controlling decisions of higher courts on the faceless-notice issue necessitate modification of this order.
ITAT held that notices issued under section 148 and section 148A(b) by the jurisdictional assessing officer, instead of the faceless assessing officer, are invalid and set aside; consequent reassessment orders premised on such notices are quashed. The Tribunal further determined that where the assessing officer, in reassessment proceedings, made no addition on the very issue forming the basis for reopening, the officer lacked jurisdiction to make other additions, rendering the reassessment void. Parties were granted liberty to seek revival of the appeal should controlling decisions of higher courts on the faceless-notice issue necessitate modification of this order.
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