CBIC amends five notifications, in order to extend their validity for a further period of two years till 31st March 2028 and make amendments in notification No. 25/2002-Customs, dated the 1st March, ...
The jurisdictional validity of reassessment proceedings hinges fundamentally on compliance with statutory safeguards embedded in the Income-tax Act, 1961. Among these, issuance of notice under Section ...