Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Landmark GST Voucher Ruling: Clarifies Tax...     TaxTMI    Sale Certificate from Public E-Auction Triggers...     TaxTMI    Comprehensive Investment Strategy Framework...     TaxTMI    Risk Management System Empowers Customs Officers to...     TaxTMI    Customs Cargo Management Protocols Establish Strict...     TaxTMI    Procedural Fairness Prevails: Hearing Notice...     TaxTMI    Multiple Show Cause Notices Challenged: Final...     TaxTMI    Tax Credit Challenge Dismissed: Procedural Fairness...     TaxTMI    High Court Overturns Tax Tribunal's Decision,...     TaxTMI    Digital Evidence Without Proper Certification...     TaxTMI    Preference Shares Not Debt: NCLAT Blocks Insolvency...     TaxTMI    Regulatory Body Must Establish Prima Facie Evidence...     TaxTMI    Gold Smuggling Suspect Denied Bail: Lawful Search...     TaxTMI    Economic Fraud Case: Supreme Court Revokes...     TaxTMI    Specialized Investment Funds Get New Rules:...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights February 2012 Year 2012 This

Search - Registration after search - filing of consolidated ...


High Court Rules: Filing Consolidated Return Post-Search Doesn't Allow Access to Settlement Commission Under Central Excise Regulations.

February 22, 2012

Case Laws     Central Excise     HC

Search - Registration after search - filing of consolidated return would not entitle to file an application before settlement commission - HC

View Source

 

← Previous Next →

 

You may also like:

  1. Penalty u/s.271AAB - Belated filing of regular return after search - Penalty cannot be levied u/s.271AAB of the Act, in respect of income disclosed in regular return of...

  2. The Income Tax Appellate Tribunal considered whether an assessee can claim deduction under Chapter VI-A of the Income Tax Act, 1961 for the first time in the return...

  3. Assessees subjected to search u/s 132 prior to March 31, 2021, retained the right to file applications for settlement before the Interim Settlement Board, provided such...

  4. The case involved denial of exemption u/s 11 due to late filing of return. The department argued return must be filed u/s 139(1) to claim exemption u/s 11. An amendment...

  5. Search warrant u/s 132 - Retention of cash seized in search - A return of income would be filed by the petitioner for the annual year 2019-20 only after 31st March, 2020....

  6. Assessment completed u/s 144 - defective return - Return filed in response to the notice issued u/s 153A it has been stated that the return filed u/s 139(1) of the Act...

  7. Section 80P deduction claim filed in a return submitted in response to notice u/s 142(1) is valid. The Income Tax Act does not mandate that the return must be filed u/ss...

  8. The assessee, a trust registered u/s 12AA, filed its return of income belatedly u/s 139(4) of the Income Tax Act. The issue was whether the trust could avail exemption...

  9. Foreign Tax Credit (FTC) under Article 24(2) of the India-UK DTAA read with Section 90 - As the assessee has filed original return of income before the due date of...

  10. Filing of revised return - denial of loss - Considering the revised return date as belated return, whereas original ITR was filed in time - the intimation under...

  11. Deduction u/s 54(2) – The date of filing the return u/s.139 of the Act has wide scope - The return can be filed u/s.139(1) or u/s.139(4) of the Act - Both the returns...

  12. Since the return filed before the date of search did not attain finality, return filed u/s 153A of the Act has to be treated as having been filed for the first time and...

  13. The High Court rejected the condonation of delay in filing income tax returns, as the returns were handled by a Chartered Accountant who could not take timely steps due...

  14. Deduction u/s. 80IB(10) - non filling of return on time - the ITAT held that the return filed beyond the due date cannot claim deduction under section 80IB(10) as per...

  15. Best judgement assessment - GSTR returns were not filed by the petitioner within the prescribed time limit - At any cost, the right to file the returns cannot be taken...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: GST Refund Dilemma: Export Services Missed Invoices Spark Strategic Op...
F: Vendor Seeks Guidance on Correcting GST Number Entry Errors and Ensuri...
F: Land Acquisition Compensation Exempt from GST: Solatium Payments Ruled...
F: Delayed Tax Appeal Dismissed: Procedural Technicality Challenges Fairn...
F: Tax Complexity Resolved: Backdated Invoice Requires Careful TDS Report...
F: Tax Credit Allowed on Export Expenses: Manufacturers Can Claim ITC for...
A: Government Contract Dispute: Subcontractor Wins Judicial Relief Throug...
A: Annual Returns for One Person Companies: Essential Filing Requirements...
A: Taxpayer Wins Export Services GST Refund Battle, Department Ordered to...
A: Brewery Challenges Tax Notice for GST Evasion and Product Misclassific...
A: Organic Textile Standard Sets Global Benchmark for Sustainable Product...
A: Environmental Regulations Expose Critical Gaps in Manufacturing Sector...
A: Regional Trade Agreements Leverage Local Value Creation to Boost Econo...
A: Customs Reforms Simplify Export Entry: One-Year Conversion Limit, Elec...
A: Customs Law Tackles Import Valuation Challenges Through Transaction-Ba...
A: Customs Authorities Leverage Contemporaneous Import Data to Combat Und...
A: Customs Dept Challenges Import Valuations Using Contemporaneous Provis...
H: Landmark Ruling: Retrospective Tax Amendments Struck Down as Unconstit...
H: High Court Validates CENVAT Credit Utilization, Affirms Unified Tax Cr...
H: Geometry Compass Box Ruled as Mixed Supply, GST Rate Set at 18% Based ...
H: Legal Win: Interest in Land Acquisition Deemed Capital Gains, Exempt f...
H: Transfer Pricing Dispute: Tribunal Modifies Comparable Companies List ...
H: Income Tax Fees from Membership and Share Transfers Ruled as Capital R...
H: Grandfathered Capital Gains Exemption Upheld: No Adjustment of Losses ...
H: Taxpayer Prevails: Stock Valuation Challenge Dismissed, Section 69C an...
H: Revisional Proceedings Under Section 263 Invalidated Due to Lack of Su...
H: Taxpayer Wins on Transfer Pricing Method and SEZ Service Deductions, T...
H: Multinational Firms Win Transfer Pricing Battle: TNMM Method Validated...
H: Taxpayer Wins Major Victory: ITAT Strikes Down Income Additions, Valid...
H: Unsecured Loans and Share Capital Challenged: Insufficient Evidence Le...