Home Highlights January 2015 Year 2015 This

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1. Condonation of delay of 921 days in preferring the appeal - Parties who are not vigilant and diligent in prosecuting and agitating their rights and act as mere fence...

2. Entitlement of interest on refund - Submission of refund application in physical form - It is well settled that law does not compel a man to do what he cannot possibly...

3. Condonation of delay in making payment of tax - VCES 2013 - The petitioners have to blame themselves and they cannot take advantage of their own wrong and force the...

4. Initiation of CIRP - the Corporate Debtor has tried to take advantage of their own wrong of being lackadaisical in reconciling the accounts in spite of nearly 30...

5. Revision orders u/s 263 - order passed against a dead person - If the Department had issued the notice addressed to the legal heir himself, by taking recourse to...

6. Application for condonation of delay u/s 119(2)(b) - condonation of delay in filing returns and claiming refund - Section 119(2)(b) does not impose any limitation for...

7. Condonation of delay - appellant had deliberately approached wrong forum to cause prejudice to the interest of Revenue - prayer for condonation rejected - AT

8. Draft assessment order passed in the name of company as merged/amalgamated with the petitioner company - Petitioner played a trick on the Income Tax Department to...

9. Refund of excess paid duty in cash - re-credit in FPS licence - licence was debited by department but the same was not reflecting in the system and as a result the...

10. Addition u/s 68 - When Appellant is doing business, then it was incumbent on him to maintain proper books and/ or books of account. It may be in any form. Therefore, if...

11. Order passed by the Settlement Commission - “conclusive" test theory - This court's jurisdiction under Article 226 of the Constitution of India is both, extraordinary...

12. Wrong figure of disallowance under partnership remuneration - revenue cannot take undue advantage of the ignorance of the assessee or genuine mistake committed by the...

13. Remission of duty - Loss of goods due to flood - hese goods were destroyed only after giving intimation to the department - department has not acted in the time-bound...

14. Enhanced compensation received – Taxability of amount u/s 45(5)(b) – The assessee or Revenue cannot take advantage of a wrong computation or failure to tax or erroneous...

15. Demand of interest for not depositing tax - The fact remains neither the cheque was returned to the petitioner, nor he was ever informed that the said cheque has been...