Vehicle expense apportionment and agricultural income substantiation: ITAT allowed partial business deduction and deleted the reclassification additio...
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Revocation of a customs house agent licence and forfeiture of deposited security were set aside because the inquiry officer reached conclusions without examining or verifying relevant records and did not furnish records to the respondent, resulting in breach of natural justice. The department failed to discharge the burden of proof by relying on an inquiry report unsupported by evidential records; prior adverse findings in other matters were held insufficient to sustain liability in the present case. The deficiency in procedural fairness and absence of independent proof in the adjudication led to allowance of the appeal and consequential relief as per law.
Revocation of a customs house agent licence and forfeiture of deposited security were set aside because the inquiry officer reached conclusions without examining or verifying relevant records and did not furnish records to the respondent, resulting in breach of natural justice. The department failed to discharge the burden of proof by relying on an inquiry report unsupported by evidential records; prior adverse findings in other matters were held insufficient to sustain liability in the present case. The deficiency in procedural fairness and absence of independent proof in the adjudication led to allowance of the appeal and consequential relief as per law.
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