Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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Reassessment validity depended on two jurisdictional defects: the sanction under section 151 was held invalid because the escapement figure shifted from Rs. 1,11,37,000 to Rs. 66,13,961 and then to Rs. 27,00,000, showing non-application of mind at the sanction stage. The Tribunal also held that reopening beyond three years was unsustainable because the surviving alleged escapement was below the Rs. 50 lakh threshold required for extended limitation under section 149(1). On these grounds, the reassessment was held untenable and the remaining issues were left open.
Reassessment validity depended on two jurisdictional defects: the sanction under section 151 was held invalid because the escapement figure shifted from Rs. 1,11,37,000 to Rs. 66,13,961 and then to Rs. 27,00,000, showing non-application of mind at the sanction stage. The Tribunal also held that reopening beyond three years was unsustainable because the surviving alleged escapement was below the Rs. 50 lakh threshold required for extended limitation under section 149(1). On these grounds, the reassessment was held untenable and the remaining issues were left open.
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