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...
ITAT allowed the assessee's appeal, holding that the notice issued u/s 143(2) was unsigned and blank, thereby violating s. 282A(1) of the Act. The Tribunal found no material from the Revenue to rebut this factual defect. Consequently, the notice u/s 143(2) was declared invalid, arbitrary, and void ab initio. As the foundational notice itself was void, the AO lacked valid inherent jurisdiction to frame the assessment u/s 143(3)/147 r.w.s. 263/144B. The resultant reassessment order was therefore quashed in entirety, granting full relief to the assessee.
ITAT allowed the assessee's appeal, holding that the notice issued u/s 143(2) was unsigned and blank, thereby violating s. 282A(1) of the Act. The Tribunal found no material from the Revenue to rebut this factual defect. Consequently, the notice u/s 143(2) was declared invalid, arbitrary, and void ab initio. As the foundational notice itself was void, the AO lacked valid inherent jurisdiction to frame the assessment u/s 143(3)/147 r.w.s. 263/144B. The resultant reassessment order was therefore quashed in entirety, granting full relief to the assessee.
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