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...
In absence of a recorded satisfaction note by Revenue, the notice date (27.05.2022) was treated as the deemed date of search for the non-searched person, fixing the deemed year of search as F.Y. 2022-23 (A.Y. 2023-24) and thus establishing the ten-year limitation block from A.Y. 2023-24 back to A.Y. 2014-15; because A.Y. 2012-13 fell outside that block the Assessing Officer lacked jurisdiction under section 153C and the assessment framed on 03.02.2023 was time-barred and was quashed, with other grounds left open.
In absence of a recorded satisfaction note by Revenue, the notice date (27.05.2022) was treated as the deemed date of search for the non-searched person, fixing the deemed year of search as F.Y. 2022-23 (A.Y. 2023-24) and thus establishing the ten-year limitation block from A.Y. 2023-24 back to A.Y. 2014-15; because A.Y. 2012-13 fell outside that block the Assessing Officer lacked jurisdiction under section 153C and the assessment framed on 03.02.2023 was time-barred and was quashed, with other grounds left open.
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