Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Validity of survey conducted in the premises of petitioner - ...

Case Laws     VAT and Sales Tax

April 9, 2016

Validity of survey conducted in the premises of petitioner - DVAT - Only oral discussions between the officers concerned without any written approval of the Commissioner on file is a plain abuse of the process of law by the officers concerned of the DT&T - HC

View Source

 


 

You may also like:

  1. Validity of Survey proceedings u/s 133A conducted in absence of assessee - Manner of conducting survey u/s 133A - There was a time gap of more than 3 ½ years between the...

  2. Validity of survey - denial of natural justice - the survey could be conducted even prior to insertion of subsection (2A) of section 133A. - AT

  3. Validity of o Ex parte scrutiny assessment order u/s 143(3) r.w.s. 144B - The court highlighted the importance of oral hearing in assessment proceedings, stating that it...

  4. Survey u/s 133A - whether survey ultra vires? - If at all the petitioner would contend that the survey conducted is not sustainable, then the same should be raised...

  5. Cancellation of GST registration of petitioner - non-conduct of any business from the declared place - The petitioner did not file any document for the change of his...

  6. Validity of reopening of assessment - Enquiry to be conducted before issuance of a notice by the AO u/s 148A(a) - The High court found that conducting an inquiry before...

  7. Validity of selection of case for scrutiny under compulsory scrutiny criteria - the assessee has challenged the scrutiny assessment as the Assessing Officer has not...

  8. Overvaluation of export goods - There is no illegality in conducting a local market survey to gather the valuation of the goods for the purpose of exercising power under...

  9. Validity of Show Cause Notice (SCN) - Validity challenged after the expiry of 2 years and 4 months - Inordinate delay in adjudicating the SCN - - Considering the conduct...

  10. Jurisdiction to conduct audit - the petitioner's registration is cancelled, now he is an unregistered concern - On perusing Section 65, it is stated that the audit can...

  11. Search and seizure - reasons to believe - there are no merit in the petitioner’s contention that the inspection conducted by the central officers were illegal. The...

  12. Enforceability and validity of Oral Agreement - oral agreement for lifting water, exists or not - The first Appellate Court rightly came to the conclusion that there has...

  13. Assessment u/s 153A /153C - non-filing the return of income as he was illiterate and not aware of the consequences of non-filing. - plea of the appellant may look...

  14. Assessment u/s 153A - As per section 292C,, the loose sheets, books of accounts found during the course of search /survey are presumed to be belonging to the assessee,...

  15. Revision u/s 263 by CIT - no discussion or elaborate discussion in the assessment order - It is for the Tax Authorities to ensure that the Assessing Officers are well...

 

Quick Updates:Latest Updates