Home Highlights February 2016 Year 2016 This

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1. Guidelines for conduct of personal hearings in virtual mode under Customs Act, 1962 - Trade Notice

2. Guidelines for conduct of personal hearings in virtual mode under Customs Act, 1962 - Order-Instruction

3. Validity of reopening of assessment - Re-opening notice u/s 148A(d) - personal hearing refused - the High court concluded that Section 148A(b) does not mandate a...

4. The instruction mandates all departmental quasi-judicial/appellate authorities to conduct personal hearings for proceedings under CGST Act, 2017, IGST Act, 2017, Customs...

5. Service of notice, summons, requisition, order and other communication - CBDT makes the Rules for determination of Address including Electronic Address (e-mails) for...

6. Electronic Verification CODE (EVC) for electronically filed Income Tax Return - Additional Modes - Notification

7. Maintainability of appeal – period of limitation - The mode of communication of order is relevant only so long as the actual receipt of the communication is not disputed....

8. Interpretation of statute - word ‘or’ is used in section 75(4) of the UPGST Act, 2017 - opportunity of personal hearing was not afforded - Relying on statutory...

9. Procedure for assessment - scope of e-Assessment Scheme - A link for personal hearing shall be sent to the petitioner and the petitioner shall be heard within a period...

10. Validity of demand - order has been passed without proper notice to petitioner - Before passing any order, a personal hearing shall be given to petitioner with atleast...

11. Export Data Processing and Monitoring System (EDPMS) - Issuance of Electronic Bank Realisation Certificate (eBRC) - FEMA

12. Electronic Verification Code (EVC) for electronically filed Income Tax Return - procedures, data structure and standards - Notification

13. Digital images and Excel files found on partner's phone cannot be relied upon for making additions u/s 69C for unexplained expenditure. Loose papers and documents not...

14. Classification – Personal Digital Assistant (Data Processing Machine) - Heading 84713090 is more appropriate than Heading 84798999 - AT

15. Validity of assessment order and bank attachment notice - no personal hearing provided - The High court notes that the petitioner was not heard before the order issuance...