Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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ITAT addressed penalty under 272A(1)(d) for alleged non-compliance with a notice under section 142(1); it found that the assessee, a farmer represented through an advocate, did not receive communications due to non-payment of advocate fees and absence of physical service, constituting a reasonable cause under the statutory exception, and the Revenue conceded non-service. The consequence is deletion of the Rs. 10,000 penalty levied under 272A(1)(d), deciding in favour of the assessee.
ITAT addressed penalty under 272A(1)(d) for alleged non-compliance with a notice under section 142(1); it found that the assessee, a farmer represented through an advocate, did not receive communications due to non-payment of advocate fees and absence of physical service, constituting a reasonable cause under the statutory exception, and the Revenue conceded non-service. The consequence is deletion of the Rs. 10,000 penalty levied under 272A(1)(d), deciding in favour of the assessee.
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