Home Highlights July 2014 Year 2014 This

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1. Validity of the order of the CIT(A) - Non admission of additional evidence - It is indeed the sacrosanct obligation of the first appellate authority to have ensured that...

2. Clandestine removal - shortage of goods detected on stock taking - MS Ingots - Admissions are the best evidence and need no further proof as is the established principle...

3. Admission of additional evidences - As in the present case the Assessee could not lead the required evidence before the lower authorities. We are of the view that the...

4. Addition u/s 69A - unexplained money - The fact that the Assessee disowned the entries in one AY and claimed that it is part of receipts disclosed in another AY cannot...

5. Admission of application for CIRP - Period of limitation - An admission, is the best peace of evidence, which can be used against the Maker, and this can be taken...

6. Scope of Section 260A - in the absence of demonstrated perversity that findings recorded by the Tribunal are based on no evidence and or while arriving at a said finding...

7. The ITAT Jodhpur allowed admission of additional evidence u/r 46A of IT Rules by CIT(A) to delete addition on merits. The tribunal found merit in the evidence provided...

8. Admission of additional ground of appeal - as the additional evidence filed by the assessee was not with a purpose or motive of bringing any fresh facts on the record,...

9. Admission of additions evidences - Claim of exemption u/s 10(38) - LTCG on sale of listed shares - non-admission of additional evidence for the reason that the assessee...

10. Admission of additional evidence - Deduction u/s 54F - the evidences furnished are electricity bills, property tax receipts, inaugural photograph of house and the...

11. Clandestine removal - admission of shortages without there being any admission of clandestine removal, cannot be considered to be conclusive evidence to establish the...

12. Reassessment proceedings against dead person - whether curable defect u/s 292BB? - The purpose of issue of notice is to make the noticee aware of the nature of the...

13. Fraudulent availment of CENVAT Credit - The adjudicating authority has committed an error because the admission of the maker though can be used against the maker thereof...

14. Smuggling - Gold Biscuits - burden to prove - It is the mandatory obligation of the Court to hold a fair trial. Lack of opportunity to explain his position vis-à-vis...

15. Initiation of CIRP - Except the Corporate Debtor, no other party has right to intervene at the stage of admission of a petition u/s 7 or 9. However, an aggrieved party...