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...
Maintainability of a demand under Section 28 for imported recycled LDPE granules was challenged on procedural grounds: the adjudicating authority cited relied upon documents (RUDs) in the show cause notice but did not furnish them to the importer, undermining procedural fairness and the provisional assessment. The tribunal treated the failure to provide RUDs and inconsistent findings as decisive, set aside the demands, appropriation of deposits, penalties and confiscation, and granted consequential reliefs to the appellants, relying on tribunal precedent to invalidate the assessment measures.
Maintainability of a demand under Section 28 for imported recycled LDPE granules was challenged on procedural grounds: the adjudicating authority cited relied upon documents (RUDs) in the show cause notice but did not furnish them to the importer, undermining procedural fairness and the provisional assessment. The tribunal treated the failure to provide RUDs and inconsistent findings as decisive, set aside the demands, appropriation of deposits, penalties and confiscation, and granted consequential reliefs to the appellants, relying on tribunal precedent to invalidate the assessment measures.
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