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...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
AO lacked jurisdiction to complete a set-aside regular assessment by relying on seized material that was not before the appellate authority at the time of set-aside; only material available at the time of set-aside may be applied in completing directions. The appellate authority must issue an enhancement notice and obtain the assessee's response before directing fresh assessment on enhanced grounds. Seized material obtained subsequently can only be pursued through separate search-assessment proceedings and cannot be injected into set-aside proceedings; the AO's use of such material rendered the assessment invalid.
AO lacked jurisdiction to complete a set-aside regular assessment by relying on seized material that was not before the appellate authority at the time of set-aside; only material available at the time of set-aside may be applied in completing directions. The appellate authority must issue an enhancement notice and obtain the assessee's response before directing fresh assessment on enhanced grounds. Seized material obtained subsequently can only be pursued through separate search-assessment proceedings and cannot be injected into set-aside proceedings; the AO's use of such material rendered the assessment invalid.
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