Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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The dominant issue was whether recovery of outstanding tax demand should be stayed under s. 220(6) while the assessee's stay application remained pending. The court held that no mandatory stay could be directed because the assessee's appeal before the ITAT had not yet been restored and the assessee had itself proposed payment of the demand in installments, undermining the basis for compelling a stay; accordingly, stay was refused. The Revenue was directed to decide the assessee's pending stay application under s. 156 expeditiously, preferably within four weeks, without treating the order as any mandate to grant stay. - HC
The dominant issue was whether recovery of outstanding tax demand should be stayed under s. 220(6) while the assessee's stay application remained pending. The court held that no mandatory stay could be directed because the assessee's appeal before the ITAT had not yet been restored and the assessee had itself proposed payment of the demand in installments, undermining the basis for compelling a stay; accordingly, stay was refused. The Revenue was directed to decide the assessee's pending stay application under s. 156 expeditiously, preferably within four weeks, without treating the order as any mandate to grant stay. - HC
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