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...
Writ petition seeking provisional release of seized imported multifunctional devices allowed; the court ordered interim release at the admission stage where only a seizure memo exists and proceedings remain before the adjudicating authority. The petitioners must furnish a bank guarantee equal to ten percent of the total imported goods' value as security, and if the goods are provisionally released and subsequently supplied or sold, the petitioners must maintain and provide transaction details and customer information to respondent authorities on request. The petition is disposed of subject to these conditions.
Writ petition seeking provisional release of seized imported multifunctional devices allowed; the court ordered interim release at the admission stage where only a seizure memo exists and proceedings remain before the adjudicating authority. The petitioners must furnish a bank guarantee equal to ten percent of the total imported goods' value as security, and if the goods are provisionally released and subsequently supplied or sold, the petitioners must maintain and provide transaction details and customer information to respondent authorities on request. The petition is disposed of subject to these conditions.
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