CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
HC quashed the impugned order rejecting the application for release of jewellery requisitioned u/s 132A, holding that it was passed by an officer who did not hold jurisdiction over the petitioner, contrary to directions earlier issued by the MP HC. The Court declined to examine the merits of the petitioner's claim of ownership or the evidentiary sufficiency regarding the seized jewellery. Observing that the case had since been centralized, HC directed the Deputy Commissioner of Income Tax, Central Circle 5(3), Mumbai, now the jurisdictional officer, to decide the petitioner's application afresh on its own merits, after granting due opportunity of hearing and calling for further documents if required.
HC quashed the impugned order rejecting the application for release of jewellery requisitioned u/s 132A, holding that it was passed by an officer who did not hold jurisdiction over the petitioner, contrary to directions earlier issued by the MP HC. The Court declined to examine the merits of the petitioner's claim of ownership or the evidentiary sufficiency regarding the seized jewellery. Observing that the case had since been centralized, HC directed the Deputy Commissioner of Income Tax, Central Circle 5(3), Mumbai, now the jurisdictional officer, to decide the petitioner's application afresh on its own merits, after granting due opportunity of hearing and calling for further documents if required.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4823 
Join Channel 
