Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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The date when the assessing officer records satisfaction upon receiving seized or re sequestered books or documents determines the 'date of search' for triggering search related assessments under the first proviso to section 153C; consequently the search year and the six preceding assessment years are fixed from that satisfaction date, not from the physical search date. Applying that principle to a satisfaction recorded on 24.05.2022 yields AY 2023 24 and preceding AYs 2017 18 to 2022 23; therefore assessments for AY 2021 22 should have proceeded by notice under the search provision rather than under section 143(2).
The date when the assessing officer records satisfaction upon receiving seized or re sequestered books or documents determines the 'date of search' for triggering search related assessments under the first proviso to section 153C; consequently the search year and the six preceding assessment years are fixed from that satisfaction date, not from the physical search date. Applying that principle to a satisfaction recorded on 24.05.2022 yields AY 2023 24 and preceding AYs 2017 18 to 2022 23; therefore assessments for AY 2021 22 should have proceeded by notice under the search provision rather than under section 143(2).
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