Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment ye...
Agreement-date stamp valuation requires the same registered property, fixed consideration, and qualifying payment; an unrelated prior booking cannot a...
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The AT dismissed the appeal, upholding the adjudicating authority's refusal to permit cross-examination and to furnish additional documents. The tribunal found the application for cross-examination premature, non-specific and bereft of any articulable need-seeking examination of unspecified passport holders, bank employees and officers-and therefore an abuse designed to delay summary quasi-judicial proceedings. The demand for documents was held contrary to the noticee's prior statements recorded under Section 108 of the Customs Act, with no credible evidence of retraction. In the absence of any demonstrable illegality or prejudice from the impugned order, the appeal fails and is dismissed.
The AT dismissed the appeal, upholding the adjudicating authority's refusal to permit cross-examination and to furnish additional documents. The tribunal found the application for cross-examination premature, non-specific and bereft of any articulable need-seeking examination of unspecified passport holders, bank employees and officers-and therefore an abuse designed to delay summary quasi-judicial proceedings. The demand for documents was held contrary to the noticee's prior statements recorded under Section 108 of the Customs Act, with no credible evidence of retraction. In the absence of any demonstrable illegality or prejudice from the impugned order, the appeal fails and is dismissed.
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