Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Validity of reopening of assessment on a non-searched person is examined, focusing on third-party reopening and the mandatory requirement of application of mind. The notice treating the assessee both as searched and non-searched is held to be cursory and devoid of application of mind, and the assessment references an unrelated search without establishing linkage to the search relied upon in the notice. The defective notice and consequent assessment are therefore regarded as resulting from casual drafting, and the challenge to the reopening on that ground is sustained.
Validity of reopening of assessment on a non-searched person is examined, focusing on third-party reopening and the mandatory requirement of application of mind. The notice treating the assessee both as searched and non-searched is held to be cursory and devoid of application of mind, and the assessment references an unrelated search without establishing linkage to the search relied upon in the notice. The defective notice and consequent assessment are therefore regarded as resulting from casual drafting, and the challenge to the reopening on that ground is sustained.
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