Rectification of mistake - adverse remarks not only against the ...

Court Rules to Avoid Adverse Remarks Against Assessee and Representative to Uphold Tribunal's Integrity.

June 26, 2015

Case Laws Income Tax HC

Rectification of mistake - adverse remarks not only against the assessee but against the representative of the assessee - Held that - That must been avoided as it would be a reflection on the working of the Tribunal as a whole. - HC

View Source

← Previous Next →

Rectification of mistake - adverse remarks not only against the ...

Court Rules to Avoid Adverse Remarks Against Assessee and Representative to Uphold Tribunal's Integrity.

June 26, 2015

Case Laws Income Tax HC

You may also like:

Petition for recalling of noting in the order sheet - adverse remarks made by the tribunal against the Chartered Accountant (CA) in the order - Adverse remark against...

The High Court held that respondent No. 3 cannot avoid deciding the petitioners' application dated 20 December 2023 seeking an advance ruling on the taxability of sale...

Removal of adverse remarks made against the Officer / counsel of the appellant - court not only give opportunity of explaining or defending the Officer / counsel but...

Seeking review of the order - adverse remarks against the applicant - Applicant suppressed material facts and misguided the members of CoC to achieve the desired...

Levy of penalty - taking CENVAT Credit irregularly - it is the contention of the Assessee that there is some element of discretion available in the adjudicating officer...

Bogus sundry creditors - Whether CIT(A) had clearly violated the provisions of Rule 46A of the Income-tax Rules, 1962, while admitting additional evidence? - The High...

The adjudicating authority is bound to explain the alleged contraventions to the person proceeded against or their legal representatives. Rule 4(4) mandates...

The ITAT allowed the assessee's appeal, holding that contributions made to the unrecognized provident fund and unapproved pension fund were eligible for deduction under...

The court allowed the application seeking permission to complete the assessment for the year 2019-20 in respect of the assessee petitioner. However, the court imposed a...

HC upheld validity of Rule 36(4) of CGST Rules, dismissing constitutional challenge. Court determined Rule 36(4) derives authority from Section 16 of CGST Act and...

Levy of penalty - Applicability of the substituted rule for imposition of penalty - The Supreme Court sided with the appellant, holding that the substituted rule from...

The High Court expressed concern over the unwarranted burden on the Government of India due to payment of interest on delayed refunds of eligible amounts to assessees....

The High Court ruled on the constitutional validity of Rule 96(10) of the Central Goods and Services Tax (CGST) Rules, 2017, which was challenged as being ultra vires...

The High Court allowed the petition and quashed the impugned order rejecting the petitioner's refund application for unutilized input tax credit. The court held that the...

The High Court held that the assessing officer failed to issue a notice before reaching an adverse conclusion regarding the certificate not mentioning the Capital Gains...

Quick Updates: