Home Highlights August 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. Appellate authorities power to consider the claim not made in the return - assessee is entitled to raise not merely additional legal submissions, before the appellate...

3. 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...

4. The subordinate authority is not empowered to supersede the orders passed by the appellate authority and an administrative discipline requires that the subordinate...

5. Levy of penalty under RTI Act for default in supply of information - The Appellate Authority is not the custodian of the information or the document. It is only a...

6. Condonation of delay in filing an appeal before the appellate authority - Applicability of Section 5 of the Limitation Act, 1963 - Power and Jurisdiction of appellate...

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

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. Clandestine manufacture and recovery of Central Excise Duty along with interest and penalty - suppression of facts and misrepresentation alleged against petitioner -...

10. Admission of additional grounds under Rule 11 and 29 of the Income Tax (Appellate Tribunal) Rules, 1963 - In the absence of relevant facts available before revenue...

11. Respondents made a concession before the Regulatory Authority to accept interest only on amounts paid after RERA implementation. However, before the Appellate Authority,...

12. Disbursal of refund amount - action of withholding of the petitioner/assessee’s claim of refund in question by the respondent CGST authority and not refunding the same...

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

14. Petitioner availed alternate remedy of filing substantive appeal against assessment order and notices issued u/ss 148A and 148 of the Act. Court held that if assessment...

15. Rejection of appeal - additional evidence at the appellate stage cane be entertained, at the discretion of the appellate authority, in cases where it can be proved that...