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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Where an assessee files an application to withdraw an appeal, the Commissioner (Appeals) remains obliged to decide the appeal on its merits within the parameters of section 251(1)(a); dismissing the appeal in limine without merit-based consideration is contrary to that duty. The impugned CIT(A) order was set aside and all issues restored for de novo adjudication; CIT(A) must provide the assessee an opportunity to be heard and decide the appeal on merits. The appellate position is restored and the appeal is allowed for statistical purposes.
Where an assessee files an application to withdraw an appeal, the Commissioner (Appeals) remains obliged to decide the appeal on its merits within the parameters of section 251(1)(a); dismissing the appeal in limine without merit-based consideration is contrary to that duty. The impugned CIT(A) order was set aside and all issues restored for de novo adjudication; CIT(A) must provide the assessee an opportunity to be heard and decide the appeal on merits. The appellate position is restored and the appeal is allowed for statistical purposes.
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