Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Tribunal misapplied procedural law by referring to an incorrect provision and failed to consider the petitioner's supporting affidavit; consequently the High Court quashed the Miscellaneous Application order and recalled the Tribunal's earlier order. The Tribunal's adverse finding that the petitioner offered a "cooked story" was held to be baseless and contrary to record; accordingly the delay in filing cross objections is condoned on the affidavit averments and the cross objections are directed to be heard. Because the appeal and cross objections have been pending long, the Tribunal is ordered to decide both together within 12 weeks.
Tribunal misapplied procedural law by referring to an incorrect provision and failed to consider the petitioner's supporting affidavit; consequently the High Court quashed the Miscellaneous Application order and recalled the Tribunal's earlier order. The Tribunal's adverse finding that the petitioner offered a "cooked story" was held to be baseless and contrary to record; accordingly the delay in filing cross objections is condoned on the affidavit averments and the cross objections are directed to be heard. Because the appeal and cross objections have been pending long, the Tribunal is ordered to decide both together within 12 weeks.
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