Supreme Court Upholds State’s Right to Fresh Assessment After Remand: State of Andhra Pradesh vs. S. Pitchi Reddy (2022) LEGAL ISSUE: Whether an Assessing Officer can pass a fresh assessment order after a remand by the First Appellate Authority, while a suo moto revision against the remand order is pending before the Commissioner of Commercial […]
Supreme Court Clarifies “Proper Officer” for Customs Duty Recovery: Canon India vs. Commissioner of Customs (2021) LEGAL ISSUE: Determination of the “proper officer” authorized to issue a notice for recovery of customs duty under Section 28(4) of the Customs Act, 1962. CASE TYPE: Customs Law Case Name: M/s Canon India Private Limited vs. Commissioner of
Supreme Court Quashes Reassessment Notice for Income Tax: TechSpan India Pvt. Ltd. (2018) LEGAL ISSUE: Whether the reopening of a completed assessment under Section 147 of the Income Tax Act, 1961 is justified based on a mere change of opinion by the Assessing Officer. CASE TYPE: Income Tax Case Name: Income Tax Officer Ward No.
