Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Where reassessment was based entirely on seized material found during search on a third party, section 153C was the proper mechanism because it specifically governs assessment of a person other than the searched person on the basis of such material; recourse to section 147 was held impermissible and the section 148 notices were quashed. The reassessment also failed because the Assessing Officer had not made any independent enquiry or formed his own satisfaction, and had acted only on information from the Investigation Wing. On both grounds, the reassessment proceedings for the relevant assessment years were held to be without jurisdiction and were quashed.
Where reassessment was based entirely on seized material found during search on a third party, section 153C was the proper mechanism because it specifically governs assessment of a person other than the searched person on the basis of such material; recourse to section 147 was held impermissible and the section 148 notices were quashed. The reassessment also failed because the Assessing Officer had not made any independent enquiry or formed his own satisfaction, and had acted only on information from the Investigation Wing. On both grounds, the reassessment proceedings for the relevant assessment years were held to be without jurisdiction and were quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
