Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Discovery of new materials although may form a ground, it, by ...


Reopening Proceedings Needs More Than New Evidence; Jurisdictional Error Must Be Revealed for Consideration.

May 15, 2013

Case Laws     VAT and Sales Tax     HC

Discovery of new materials although may form a ground, it, by itself, would not be a ground for reopening of proceedings unless such discovery indicates a jurisdictional error. - HC

View Source

 


 

You may also like:

  1. Del HC held assessment order issued in name of Cairn India Limited after its amalgamation with Vedanta Limited was fundamentally void and not rectifiable under s.154 or...

  2. Validity of assessment - Jurisdiction - An irregularity in the assessment order may be rectified by remitting back the matter to the assessment. In the case on hand it...

  3. Reopening of assessment u/s 147 - ‘reasons to believe’ and ‘reasons to suspect’ - Merely on the basis of suspicion observed that the aforesaid entry might be a bogus...

  4. Reopening of assessment u/s 147 - Period of limitation - The audit party is entitled to point out a factual error or omission in the assessment. reopening of the...

  5. Reopening of assessment u/s 147 - Denial of natural justice - the intricacies involved in the issues require an elaborate adjudication and admittedly, the petitioner is...

  6. Petition challenging validity of reopening assessment u/s 148 dismissed. No final order passed, jurisdictional issue raised for first time in review petition. Statutory...

  7. Reopening of assessment u/s 147 - When the issue is a jurisdictional one, the provisions of Section 292BB of the Act cannot cure jurisdictional error. On perusal of the...

  8. Reopening of assessment - special audit report as basis for reopening - though the orders of assessment passed u/s 143(3) have sanctity attached, it does not grant...

  9. The legality and validity of the termination of arbitral proceedings u/s 32(2)(c) of the Arbitration and Conciliation Act, 1996 - The Supreme Court found no evidence of...

  10. Reopening of assessment - Denial of natural justice - non considering assessee stand - The correctness of order under Section 148A(d) is being challenged on the factual...

  11. Reopening of assessment u/s 147 - notice under Section 148A(b) - The correctness of order under Section 148A(d) is being challenged on the factual premise contending...

  12. Reopening of assessment - notice under Section 148A(b) - it is not a case where from bare reading of notice it can be axiomatically held that the authority has clutched...

  13. The High Court held that once a proper officer initiates proceedings on a subject matter under the Central Goods and Services Tax Act, 2017 (CGST Act) or the Haryana...

  14. Reopening of assessment u/s 147 - It is sufficient if any one of the conditions stipulated in Proviso clause to Section 147 is satisfied for reopening of assessment. -...

  15. HC held assessment proceedings invalid where conducted against non-existent company post-merger. Despite AO's awareness of merger during assessment and in original...

 

Quick Updates:Latest Updates