Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Petitioner's entitlement to immunity under Section 270AA was the sole issue. The court found the petitioner had filed Form 68 seeking immunity and that s.270AA(3) imposes a mandatory duty on the Assessing Officer to grant immunity once statutory conditions are satisfied; an order declining immunity must disclose which condition(s) were unmet. The impugned order contained no reasons or application of mind and was therefore vitiated as a nullity; it was set aside and the AO directed to reconsider the Form 68 application and pass a reasoned order in accordance with law. - HC
Petitioner's entitlement to immunity under Section 270AA was the sole issue. The court found the petitioner had filed Form 68 seeking immunity and that s.270AA(3) imposes a mandatory duty on the Assessing Officer to grant immunity once statutory conditions are satisfied; an order declining immunity must disclose which condition(s) were unmet. The impugned order contained no reasons or application of mind and was therefore vitiated as a nullity; it was set aside and the AO directed to reconsider the Form 68 application and pass a reasoned order in accordance with law. - HC
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