Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
SCN issued after provisional assessment for imported medical equipment was held time-barred under limitation rules; the Tribunal treated extended period considerations under Section 28(4) as inapplicable and relied on coordinate precedents finding similar clearance-stage examinations beyond the normal period. The Tribunal noted a bona fide classification dispute over tariff heading, observed that burden of proof lay with the Revenue on mis-declaration or suppression, and therefore struck down the SCN. Consequence: confiscation, penalties and interest claims were not adjudicated on merits; the appeal was allowed and the impugned order set aside with consequential relief to the appellant.
SCN issued after provisional assessment for imported medical equipment was held time-barred under limitation rules; the Tribunal treated extended period considerations under Section 28(4) as inapplicable and relied on coordinate precedents finding similar clearance-stage examinations beyond the normal period. The Tribunal noted a bona fide classification dispute over tariff heading, observed that burden of proof lay with the Revenue on mis-declaration or suppression, and therefore struck down the SCN. Consequence: confiscation, penalties and interest claims were not adjudicated on merits; the appeal was allowed and the impugned order set aside with consequential relief to the appellant.
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