Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Sanction for prosecution for delayed remittance of TDS was challenged on the ground that the authority failed to consider the assessees' detailed replies and supporting documents showing subsequent payment of TDS with penal interest and explaining the delay. The Court held that the impugned sanction order reflected non-application of mind because the explanation and materials were not evaluated in their proper perspective, and a further opportunity to file additional documents was warranted to ensure a justice-oriented decision. The sanction order was set aside and the matter remanded for fresh reconsideration in accordance with law. - HC
Sanction for prosecution for delayed remittance of TDS was challenged on the ground that the authority failed to consider the assessees' detailed replies and supporting documents showing subsequent payment of TDS with penal interest and explaining the delay. The Court held that the impugned sanction order reflected non-application of mind because the explanation and materials were not evaluated in their proper perspective, and a further opportunity to file additional documents was warranted to ensure a justice-oriented decision. The sanction order was set aside and the matter remanded for fresh reconsideration in accordance with law. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
