It is not open to the Revenue to pick and chose the Assessee's ...

Case Laws Income Tax

November 19, 2015

It is not open to the Revenue to pick and chose the Assessee's against whom they would filed appeal in this Court. The law should be uniformly applied, its application cannot change, depending upon the person affected - HC

View Source

← Previous Next →

It is not open to the Revenue to pick and chose the Assessee's ...

Case Laws Income Tax

November 19, 2015

You may also like:

Enhancement of declared FOB value - revenue cannot pick and choose depreciation method in respect of some parts and adopt the Chartered Engineer’s assessed value in...

Condonation of delay in filing the appeal before the CIT(A) - delay of 1950 days’ in filing the appeal - There is no quarrel on the point if the assessee has chosen a...

Mesne profits - capital or revenue receipt - Once the Special Bench order of the Tribunal in Narang Overseas Pvt. Ltd., [2008 (2) TMI 817 - ITAT MUMBAI] has taken a view...

The ITAT Hyderabad addressed the issue of determining the correct head of income for gains on the sale of property, whether it should be classified as business income or...

Additions u/s 164 r.w.s 160 - Share of the beneficiaries as taxable in the hands of the assessee trust - The Co-ordinate Bench held that revenue cannot pick and choose...

Cenvat Credit - use of inputs in exempted and non-dutiable products - Revenue cannot pick and choose between the assessees of same nature to file appeal in respect of...

Reopening of assessment u/s 147 - The entire exercise of re-opening would depend upon the reasons recorded by the AO and therefore the reasons recorded to re-open the...

Reopening of assessment u/s 147 - since the proposed re-opening has been issued after expiry of four years of the end of the relevant assessment year, proviso to Section...

Taxability of the credits appearing in the bank account of the assessee with ICICI Bank - before the ld. CIT(A) no confirmations from the parties from whom advance was...

The High Court dismissed the petition seeking rectification of mistake in filing the wrong income tax return (ITR) format, as the assessee had full knowledge of filing...

Assessee followed joint venture model for sharing revenue with collaborators as per franchise agreement. Assessee recorded all revenues, incurred expenditure, and shared...

Processing of invalid return u/s 143(1) - Denial of exemption u/s 10(23C)(iiiad) - non-filing of ITR-V within 120 days made the assessee’s return as ‘invalid’ being...

Onus on Revenue to establish taxability of alleged receipts reflected in Form 26AS but not recorded in assessee's audited books. Assessee denied transaction with...

The central issue revolves around the maintainability of a single appeal filed by the Revenue against multiple Bills of Entry. As per Rule 6(A) of the CESTAT Procedure...

The assessee, a works contractor, filed a return in compliance with Section 153A notice and claimed deduction u/s 80IA, which was not claimed in the original return...

Quick Updates: