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...
The Commissioner (Appeals) lacked power under section 251 to set aside and remit the reassessment orders because the impugned assessments were passed under section 143(3) read with section 147 and section 144B, not under section 144. The statutory power to send a matter back for fresh assessment was available only in a section 144 assessment, so the remand orders were unsustainable. The Tribunal accordingly restored the appeals to the Commissioner (Appeals) for adjudication on merits for both assessment years.
The Commissioner (Appeals) lacked power under section 251 to set aside and remit the reassessment orders because the impugned assessments were passed under section 143(3) read with section 147 and section 144B, not under section 144. The statutory power to send a matter back for fresh assessment was available only in a section 144 assessment, so the remand orders were unsustainable. The Tribunal accordingly restored the appeals to the Commissioner (Appeals) for adjudication on merits for both assessment years.
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