Appeal before commissioner (Appeals) - appeal was singed by the ...

Case Laws Service Tax

July 15, 2014

Appeal before commissioner (Appeals) - appeal was singed by the brother of assessee - the same is a rectifiable defect and the applicant can sign the last page of the appeal, even subsequently and can rectify the defect. - AT

View Source

← Previous Next →

Appeal before commissioner (Appeals) - appeal was singed by the ...

Case Laws Service Tax

July 15, 2014

You may also like:

Denial of CENVAT Credit - absence of registration number of service provider - said defect is a rectifiable defect - credit allowed - AT

LTCG - registered sale deed was executed by the legal heirs of the deceased - CIT(A) has not verified this fact but has merely gone by the presumption that the assessee...

Addition u/s 68 - unexplained share application money - It is not a case that the assessee had filed merely a confirmatory letters of share applicants but it is a case...

Addition u/s 68 - proof of source of the donor - Gift from his brother (relative) - The assessee had not proved his brother's source of income to the Department - demand...

Non maintenance of appeal - Appeal not signed - it is an rectifiable error - appeal restored before commissioner (appeals) - AT

Addition u/s 68 - assessee submitted all the necessary details in support of the share applicant and share premium receipt - The A.O. has not pointed out any defect in...

Validity of Appeal filed by AOP having PAN issued as Individual - CIT(A) did not adjudicate the issue on merits in accordance with the provisions of section 250(6) of...

Penalty levied u/s. 271D - assessee had taken loan from his brother and his mother in cash for the purpose of purchase of residential property - There is nothing on...

Additions towards amount lying in bank account as unexplained money - the assessee right from beginning has made it very clear that the bank account belongs to his...

Addition u/s 56(2)(vii)(b) and Section 69B - Family Settlement - assessee has acquired the Bungalow due to relinquishment of rights in the said property by three...

Assessment u/s 153A - completed assessment - As regards the stand of the respondent/revenue, that the appellant/assessee had refused to sign the consent form, Appellant...

Defective return - Rectification u/s 154 - the gross receipt of the assessee from the business carried out by the assessee was not more than to Rs. 1 Crore, therefore...

Initiation of CIRP - since the affidavit not having been notarized is only a procedural irregularity and it is a curable defect. This irregularity can be rectified by...

Re-export of goods - extension of time limit for re-export of goods - labeling defects - Learned Tribunal, in our opinion, was justified in finding that the defects in...

CENVAT Credit - duty paying documents - sole ground for denial of credit is non-appearance of the signature of the input supplier. The said defect is rectifiable defect...

Quick Updates: