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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...
The HC held that the Policy Relaxation Committee's rejection of the petitioner's request for deemed export and terminal excise duty relief under the Foreign Trade Policy was unsustainable because it was a non-speaking order. The Committee had merely stated that no merit or hardship was found, but gave no reasons for that conclusion. As the decision was bereft of reasons, it was set aside and the matter was remanded for fresh consideration in accordance with law. The petitioner's application for policy relaxation was therefore directed to be reconsidered by the Committee within the stipulated period.
The HC held that the Policy Relaxation Committee's rejection of the petitioner's request for deemed export and terminal excise duty relief under the Foreign Trade Policy was unsustainable because it was a non-speaking order. The Committee had merely stated that no merit or hardship was found, but gave no reasons for that conclusion. As the decision was bereft of reasons, it was set aside and the matter was remanded for fresh consideration in accordance with law. The petitioner's application for policy relaxation was therefore directed to be reconsidered by the Committee within the stipulated period.
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