Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
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...
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Rectification that withdrew a claimed deduction for an export-oriented unit without stating reasons or issuing any show-cause notice was treated as an impermissible change of opinion rather than correction of a mistake apparent on the record; absence of material justifying rectification and lack of opportunity to be heard rendered the CPC's action unsustainable. The operative effect directed restoration of the deduction as reflected in the assessment intimation, and the assessing officer was ordered to allow the deduction previously granted in the intimation.
Rectification that withdrew a claimed deduction for an export-oriented unit without stating reasons or issuing any show-cause notice was treated as an impermissible change of opinion rather than correction of a mistake apparent on the record; absence of material justifying rectification and lack of opportunity to be heard rendered the CPC's action unsustainable. The operative effect directed restoration of the deduction as reflected in the assessment intimation, and the assessing officer was ordered to allow the deduction previously granted in the intimation.
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