Imposition of penalty - when the demand gets dropped on any ...

Case Laws Central Excise

October 10, 2014

Imposition of penalty - when the demand gets dropped on any account, penal provisions cannot survive against the assessee, and for the same reason, confiscation of the goods, which is penal nature, cannot be upheld - AT

View Source

← Previous Next →

Imposition of penalty - when the demand gets dropped on any ...

Case Laws Central Excise

October 10, 2014

You may also like:

Penalty U/s 271B - Failure to get accounts audited - Penalty confirmed - AT

Penalty levied u/s 271B - not getting accounts Audited within the due date specified u/s 44AB - It was established that the appellant did not maintain the books of...

When the disciplinary proceedings against the officers under CCS (CCA) Rules have been dropped, the imposition of penalty against them based on the same charges would...

Imposition of penalty - If the proceedings of demand of duty and confiscation were made against main party and the same being dropped, subsequent parties are also not...

Penalty u/s 271A and u/s 271B - not maintaining books of account and for not getting the booking of account audited as provided u/s 44AB - Penalties levied u/s 271A for...

Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket,...

Penalty u/s 271B - assessee failed to get the accounts audited - AO after due application of mind and carrying out the necessary verification has accepted the income...

Penalty u/s.271A - non complying the provisions of Section 44AA - failure to maintain books of accounts - there is no any specific date or nearby date when the books of...

Penalty u/s 271B - Delay in getting the books of accounts audited cannot be considered as failure on the part of the assessee as envisaged under the provisions of...

Penalty u/s 271B - not getting the books of account audited u/s 44AB - AO levied penalty on the assessee as the cash deposit during the F.Y. 2016-17 exceeded the...

Penalty u/s. 271A and 271B - non-maintenance of books of account and not getting the books of accounts audited u/s. 44AB recpectivily - once the penalty is levied for...

Penalty u/s 271B - non-audit of books of account - if a person has not maintained the accounts book or any accounts the question of its audit does not arise and in such...

Levy of penalty u/s. 271B - The infraction of Section 44AB gets attracted only when the assessee maintains the books of accounts but fail to get them audited - no reason...

Banking and Other Financial Services - dormant account charges - By levying “dormant account charges’ such account holders are not getting any additional services or...

Penalty u/s 271D - violation of provisions u/s 269SS - cash receipt claimed as advance against sales - recording of the satisfaction by the AO is sine qua non for...

Quick Updates: