Admissibility of inquiry statements and electronic printouts in customs adjudication requires witness examination and cross-examination before relianc...
Page of 4816
Press 'Enter' after typing page number.
6921 to 6940 of 96301 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The dominant issue was whether an assessment framed for FY 2024-2025 pursuant to a show cause notice issued under s.74, instead of the applicable s.74A, was legally sustainable. The Court held that issuance of the notice and consequential assessment under s.74 lacked authority of law where s.74A governed the period; therefore, the assessment order was set aside. To avoid futile remand and limitation complications, the Court directed that the existing notice be treated as a notice under s.74A, required the taxpayer to file a reply on that basis, and ordered adjudication afresh on merits. - HC
The dominant issue was whether an assessment framed for FY 2024-2025 pursuant to a show cause notice issued under s.74, instead of the applicable s.74A, was legally sustainable. The Court held that issuance of the notice and consequential assessment under s.74 lacked authority of law where s.74A governed the period; therefore, the assessment order was set aside. To avoid futile remand and limitation complications, the Court directed that the existing notice be treated as a notice under s.74A, required the taxpayer to file a reply on that basis, and ordered adjudication afresh on merits. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
