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CESTAT Ahmedabad held that wood roughly squared and half squared and not further manufactured is classifiable under tariff heading 4403.99 of the Customs Tariff Act, 1975 and not under tariff heading 44.07.
In the case of Income Tax Officer Ward 1(3)(7), Surat v. Durlabhbhai Kanubhai Rajpara [2020] 114 com 481 (Guj.), Court had set aside the reassessment proceedings on the ground that no valid notice under Section 148 could be issued against a dead person.
ITAT Ahmedabad condoned delay of 725 days in filing of an appeal since assessee is an agriculturist and is not aware of the intricacies of the assessment proceedings as well as appellate proceedings.
जाने क्या भारत के मुख्य न्यायाधीश सेवानिवृत्ति के बाद वकालत कर सकते हैं, संविधानिक प्रावधानों और नैतिक पहलुओं के संदर्भ में।