Judgment

Supreme Court Issues Notice To Decide Whether DRI Officer is Proper Officer Under Customs Act

Supreme Court Issues Notice To Decide Whether DRI Officer is Proper Officer Under Customs Act

In the case of Canon India Private Limited, the Supreme Court has said that: More importantly, however, when questioned in this regard, it is pointed out that Section 28(11) would come to the rescue of the petitioners for the reason that the Additional Director General will be treated as ‘proper officer’ under the said provision …

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Delhi High Court Quashes Notices Issued U/S 148 Of The Income Tax Act

On 15th December 2021, the Delhi High Court has quashed notices issued under section 148 of the Income Tax Act (issued on or after 1st April 2021). The court said: “Keeping in view the aforesaid conclusions, Explanations A(a)(ii)/A(b) to the Notifications dated 31st March, 2021 and 27th April, 2021 are declared to be ultra vires …

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