The department, which did not participate in the verification ...

Case Laws Income Tax

November 24, 2014

The department, which did not participate in the verification proceedings, or raise any timely objection to it before the Settlement Commission, cannot be heard to complain of any violation of procedure by the Settlement Commission, at this belated stage - HC

View Source

← Previous Next →

The department, which did not participate in the verification ...

Case Laws Income Tax

November 24, 2014

You may also like:

Parallel proceedings - Validity of summons issued - Summons challenged on the ground that both the Central and State Authorities do not have powers to initiate...

Refund of unutilized CENVAT Credit - The Department has not raised any objection at the time of availing and utilizing the credit - when no objection was raised at the...

Violation of the principles of natural justice - exparte reassessment order - the petitioner has given a categorical reply to the notice dated 02.03.2022 wherein various...

Validity of appointing Special Audit u/s 142(2A) - In the present case, the proceedings dated 09.12.2011 was treated as a show cause notice for all purposes both by the...

Seizure of goods - Authority for initiating proceeding against the Petitioner - Power of DRI - Merely because one of the Officers in the search and seizure proceeding...

Reopening of assessment u/s 147 - Denial of natural justice - the intricacies involved in the issues require an elaborate adjudication and admittedly, the petitioner is...

Onus on petitioner partnership firm to show unexplained investment and expenditure belonged to partners. No records showing partners had substantial income to lend Rs. 1....

Revision u/s 263 - exemption u/s 11(2) - all the technical requirements were duly fulfilled by the assessee along with satisfactory response to the queries raised...

Validity of objection raised in GST audit report - The petitioner has not come against any order passed by the authority concerned. In any case, if the petitioner shall...

Offence punishable u/s 276C(2) - In the present case, the allegations in both the proceedings are similar - demand raised by the Department is not crystallized as the...

Validity of reopening assessment challenged due to non-disposal of objections raised by assessee against reassessment. Deduction u/s 24(a) proposed to be disallowed....

Addition on failure to show the “gitty’ expenses in Closing Stock or WIP - addition based on audit objection - goods in transit - the AO passed the order in haste and it...

Reopening of assessment u/s 147 - Though in the instant case, the petitioner has written a letter in response to the reasons received by it, yet it has not filed any...

Reopening of assessment u/s 147 - Rejection of objections of the assessee - The stance of the Assessing Officer leads this Court to prima facie believe that the...

Reopening of assessment u/s 147 - objections regarding reason to believe raised first time at appellate stage - If reasons recorded upon being challenged at any stage of...

Quick Updates: