Customs valuation and import permissibility conflict resolved: accepted enhancement of transaction value removes liability for confiscation and penalt...
Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
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The dominant issue was whether the circuit bench had territorial jurisdiction to entertain an appeal and cross-objection arising from an assessment order passed by an assessing officer at another station. On a reference due to a difference of opinion between members, the third member held that the circuit bench lacked jurisdiction over the appeal; consequently, the appeal was not maintainable and was dismissed. Parties were left at liberty to pursue appropriate remedies before the competent forum, and the revenue was similarly permitted to approach the appropriate forum if so advised. - ITAT
The dominant issue was whether the circuit bench had territorial jurisdiction to entertain an appeal and cross-objection arising from an assessment order passed by an assessing officer at another station. On a reference due to a difference of opinion between members, the third member held that the circuit bench lacked jurisdiction over the appeal; consequently, the appeal was not maintainable and was dismissed. Parties were left at liberty to pursue appropriate remedies before the competent forum, and the revenue was similarly permitted to approach the appropriate forum if so advised. - ITAT
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