Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Amendment by substitution to condition (6) of an exemption notification inserting the word "premises" was held capable of retrospective operation and must receive a beneficial construction where it remedies an obvious omission, making the importer eligible; accordingly, departmental reliance on the original text when issuing a show cause notice that post dated the substituted condition was legally erroneous. The show cause notice and consequent orders were quashed and the appellant was directed to receive benefits under the notification as amended, with consequential payment ordered.
Amendment by substitution to condition (6) of an exemption notification inserting the word "premises" was held capable of retrospective operation and must receive a beneficial construction where it remedies an obvious omission, making the importer eligible; accordingly, departmental reliance on the original text when issuing a show cause notice that post dated the substituted condition was legally erroneous. The show cause notice and consequent orders were quashed and the appellant was directed to receive benefits under the notification as amended, with consequential payment ordered.
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