Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
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The High Court held that the petitioner should be given an opportunity to place a legible copy of the Bill of Lading and any other required documents before the appellate authority, where the refund claim had been rejected because the document was illegible and the shipping-line contention was treated as unsubstantiated. The matter was directed to be reconsidered afresh on merits after permitting production of the legible Bill of Lading and supporting material, reflecting the application of natural justice in the refund appeal process.
The High Court held that the petitioner should be given an opportunity to place a legible copy of the Bill of Lading and any other required documents before the appellate authority, where the refund claim had been rejected because the document was illegible and the shipping-line contention was treated as unsubstantiated. The matter was directed to be reconsidered afresh on merits after permitting production of the legible Bill of Lading and supporting material, reflecting the application of natural justice in the refund appeal process.
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