Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Where reassessment of a non-searched person is proposed on the basis of incriminating material seized in a search under ss. 132/132A, ss. 153A/153C, being special provisions with overriding effect, govern the field. The AO of the searched person must record a satisfaction note identifying such material as pertaining to the other person and transmit it to the jurisdictional AO; this is a statutory, jurisdictional precondition and not a procedural formality. In the absence of such satisfaction, the jurisdictional AO cannot bypass s. 153C by issuing notice under s. 148 on the same search material; s. 147/148 can be invoked only on independent, non-search material. Accordingly, the impugned s. 148 notices were quashed. - HC
Where reassessment of a non-searched person is proposed on the basis of incriminating material seized in a search under ss. 132/132A, ss. 153A/153C, being special provisions with overriding effect, govern the field. The AO of the searched person must record a satisfaction note identifying such material as pertaining to the other person and transmit it to the jurisdictional AO; this is a statutory, jurisdictional precondition and not a procedural formality. In the absence of such satisfaction, the jurisdictional AO cannot bypass s. 153C by issuing notice under s. 148 on the same search material; s. 147/148 can be invoked only on independent, non-search material. Accordingly, the impugned s. 148 notices were quashed. - HC
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