Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
The ITAT allowed the appeal of the non-resident assessee and deleted the penalty imposed u/s 272A(1)(d) for alleged non-compliance with notice u/s 142(1). The Tribunal noted that the assessee, a resident of the United Kingdom with no income source in India for the relevant year, had not filed a return u/s 139. It found no evidence on record that the notice u/s 142(1), dated 06.01.2023, was ever served on the assessee, stressing that the statute requires valid service, not mere issuance. As the assessment was completed ex parte, the ITAT accepted that the assessee was unaware of the proceedings and held the penalty unsustainable.
The ITAT allowed the appeal of the non-resident assessee and deleted the penalty imposed u/s 272A(1)(d) for alleged non-compliance with notice u/s 142(1). The Tribunal noted that the assessee, a resident of the United Kingdom with no income source in India for the relevant year, had not filed a return u/s 139. It found no evidence on record that the notice u/s 142(1), dated 06.01.2023, was ever served on the assessee, stressing that the statute requires valid service, not mere issuance. As the assessment was completed ex parte, the ITAT accepted that the assessee was unaware of the proceedings and held the penalty unsustainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
