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...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Faceless assessment scheme does not absorb the statutory preliminary inquiry procedure for reopening; the scheme's plain language excludes that inquiry process, so a notice to reopen may validly be issued by the jurisdictional assessing officer where the requisite inquiry and order were made by that officer. Reading the faceless scheme to incorporate the preliminary inquiry would alter the scheme and render issuance by a faceless officer meaningless. Conflicting views from other High Courts were noted, but the conclusion here is that automated allocation may trigger notice issuance while reassessment proceedings may proceed facelessly; notices issued by jurisdictional officers after April 2022 are upheld as valid.
Faceless assessment scheme does not absorb the statutory preliminary inquiry procedure for reopening; the scheme's plain language excludes that inquiry process, so a notice to reopen may validly be issued by the jurisdictional assessing officer where the requisite inquiry and order were made by that officer. Reading the faceless scheme to incorporate the preliminary inquiry would alter the scheme and render issuance by a faceless officer meaningless. Conflicting views from other High Courts were noted, but the conclusion here is that automated allocation may trigger notice issuance while reassessment proceedings may proceed facelessly; notices issued by jurisdictional officers after April 2022 are upheld as valid.
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