Revisional Jurisdiction - Once it is determined by the assessing ...

Case Laws VAT and Sales Tax

April 15, 2014

Revisional Jurisdiction - Once it is determined by the assessing authority by applying his mind on the basis of facts brought on record by the dealer, then Commissioner in his suo motu jurisdiction could not substitute his own opinion - HC

View Source

← Previous Next →

Revisional Jurisdiction - Once it is determined by the assessing ...

Case Laws VAT and Sales Tax

April 15, 2014

You may also like:

Exercise of Revisional Jurisdiction after seven years - the bar of limitation, to initiate revisional jurisdiction under Section 46 (1) of the VAT Act, 2005 within five...

Determining the jurisdiction of appellate forum - jurisdiction of this Tribunal - The Tribunal refers to the legal precedent established in a Supreme Court case...

Validity of reopening of assessment u/s 147 - One wonders whether the sanctioning authority under Section 151 also would have even applied his mind because the reasons...

Jurisdiction of Revisional Authority to revise an order - The decision of the Tribunal may not be acceptable to the Revisional Authority, but that cannot furnish any...

Jurisdiction of revisional authority to take up the proceedings - smuggling of gold - since the rank of the Revisional Authority and that of the Appellate Authority was...

Initiation of re-assessment proceedings/revision - Jurisdiction - The only error that appears to have crept in the order of the appeal authority as has been confirmed by...

The High Court held that the Revisional Authority did not follow the proper procedure prescribed u/s 263 of the Income Tax Act while invoking its revisionary powers. The...

The Appellate Tribunal examined the issue of invoking revisional jurisdiction u/s 263 in a case involving receipts of accommodation entries and reopening of assessment....

Revision u/s 263 by CIT - reopening on the basis of letter written by JCIT - In the case in hand the Ld. Revisional Authority has done no homework on its end but merely...

Limitation for passing a assessment order - Consequential order passed by the assessing authority beyond the time limit specified u/s 153 (2A) - The High Court examined...

The revisional order for assessment proceedings for the financial year 2006-07 was challenged on the grounds of limitation u/s 33 of the TVAT Act, as it was undertaken...

The High Court held that the petitioners have the option to file writ petitions challenging the orders of the Revisionary Authority either before the High Court within...

Rectification of mistake - in absence of any assessment order issued by him there existed no basis to invoke the power of rectification u/s 31, by the assessing...

Imported flow meters, pressure transmitters, level transmitters, parts and accessories were classified under tariff headings 9032 8990 and 9032 9000 or 9026 of Customs...

Revisional jurisdiction u/s 264 - Application u/s 264 rejected as intimation u/s 143(1) of the Act is not an order amenable to revisional jurisdiction u/s 264 - The...

Quick Updates: