Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
The text addresses denial of income tax refund applications where rejection rested solely on delay without applying the Supreme Court's exclusion of the limitation period from 15.03.2020 to 28.02.2022; the legal principle applied is that administrative refusals cannot ignore a binding judicial exclusion of limitation. Outcome: the impugned deficiency memos were quashed and the refund claims remitted for fresh, expeditious consideration in accordance with the exclusion, after affording the claimants a reasonable hearing and issuing a reasoned, speaking order.
The text addresses denial of income tax refund applications where rejection rested solely on delay without applying the Supreme Court's exclusion of the limitation period from 15.03.2020 to 28.02.2022; the legal principle applied is that administrative refusals cannot ignore a binding judicial exclusion of limitation. Outcome: the impugned deficiency memos were quashed and the refund claims remitted for fresh, expeditious consideration in accordance with the exclusion, after affording the claimants a reasonable hearing and issuing a reasoned, speaking order.
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