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...
Eligible customs arrear cases must be identified for transfer to the Revenue Recovery Unit only after the prescribed appeal period has expired and no appeal, stay, or other proceedings remain pending before any forum. The order requires forwarding such cases with updated TAR particulars, complete e-Office records, the Order-in-Original, any appellate orders, details of stay applications, and a certificate confirming non-pendency of stay under Section 142(1)(c). Complete proposals are to be processed expeditiously, while deficient files may be returned for rectification. An updated Excel statement of transferred cases must be maintained and reflected in future TAR reports to support timely recovery of Government dues.
Eligible customs arrear cases must be identified for transfer to the Revenue Recovery Unit only after the prescribed appeal period has expired and no appeal, stay, or other proceedings remain pending before any forum. The order requires forwarding such cases with updated TAR particulars, complete e-Office records, the Order-in-Original, any appellate orders, details of stay applications, and a certificate confirming non-pendency of stay under Section 142(1)(c). Complete proposals are to be processed expeditiously, while deficient files may be returned for rectification. An updated Excel statement of transferred cases must be maintained and reflected in future TAR reports to support timely recovery of Government dues.
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