Home Highlights October 2011 Year 2011 This

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1. Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying...

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

3. Powers of the DRP u/s 144C(8) - Tribunal was not right in holding that the DRP exceeded its jurisdiction in passing the order. In any event, the order passed by the DRP...

4. Principles of Natural justice - late filing of return - intent to evade or not - it is the case of petitioner is that various aspects have not been dealt with or...

5. The Appellate Tribunal considered the validity of a scrutiny assessment conducted by an Additional Commissioner of Income Tax (Addl. CIT) under section 143(3) read with...

6. Doctrine of merger applied to impugned order of Appellate Tribunal imposing penalty on appellant. Held that since Supreme Court's judgment on appeal against Tribunal's...

7. Contempt proceedings - The Tribunal (NCLT) and the Appellate Tribunal (NCLAT) have the same ‘jurisdiction’, ‘powers’ and ‘Authority’ in respect of contempt of it as the...

8. Penalty u/s 271(1)(c) - An order in the name of dead person - The Appellate Tribunal acknowledged that the penalty order was indeed issued in the name of a deceased...

9. Jurisdiction to Issue Show Cause Notice (SCN) - Proper officer - In fact, absence of jurisdiction to issue a show-cause notice if raised even after an assessment order...

10. Jurisdiction of the Tribunal to entertain the appeal related to duty drawback - confiscation of goods - The High Court referred to a precedent where it was held that an...

11. 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...

12. Obligation to pass a draft assessment order u/s 144C (1) - Petitioner asserts that even in partial remand proceedings from the Tribunal, the Assessing Officer (A.O.) is...

13. Reopening of assessment u/s 147 - Earlier, ITAT remanded the matter back requesting the AO to provide reasons for initiating reassessment proceedings. - AO must have...

14. Transfer of case - Validity of the assessment orders passed by the Additional CIT u/s 143(1) - Lack of inherent jurisdiction - The assessment order has been passed by...

15. Orders passed by CIT-A without proper jurisdiction - the very action of then Ld. CIT(A)in ignoring the binding directions given by DGIT and proceeding to pass orders...