A search was conducted on the premises of the Assessee on 17.10.2000 and a debit card of the overseas bank – Barclays Bank, PLC St.40, Birmingham, London, United Kingdom was found in the joint name of the Assessee and his wife (Smt. Jyoti Jaggi).
The present appeal under Section 28KA of the Customs Act, 1962 has been preferred by the appellant i.e. Vivo Mobile India Private Limited assailing the order dated 13.12.2023 passed by the Customs Authority of Advance Rulings.
Punjab & Haryana HC invalidates SCN under Section 148 of the Income Tax Act due to the absence of faceless assessment mandated under Section 144B.
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Orissa High Court rules against revenue for denying rectification due to alleged time bar, emphasizing lack of primary evidence of service on the petitioner.
Held that the requirement of ensuring uniformity and consistency in tax assessments cannot be overlooked, especially while categorizing the nature of the activity carried on by an assessee to earn its income for the purposes of taxation.
Public Interest Litigation (PIL) has emerged as a crucial mechanism in India for advancing environmental justice and holding both government and private entities accountable for environmental harm.
Assistant Commissioner, however, rejected the benefit of the Notification No.52/2003-Cus. dated 31.03.2003. Commissioner (Appeals) upheld the order of the adjudicating authority. Being aggrieved, the present appeal is filed.
