Home Highlights November 2016 Year 2016 This

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1. Condonation of delay in filing the Cross Objections - The department has, therefore, failed to furnish any satisfactory explanation for condoning the enormous delay in...

2. Right of department to file any appeal or cross-objections before the Commissioner (Appeals) against Refund order - the Department could neither have filed an appeal...

3. Maintainability of Appeal against ITAT order - substantial question of law or fact - The appeals of the revenue having been dismissed for the A.Ys. 2011-12, 2012-13 and...

4. Condonation of delay of 248 days in filing cross-objections - it is apparent that the ITAT has not focused on the issue of whether there was sufficient cause for...

5. Rejection of cross objections as time barred - in the Act, no such time period is prescribed. Time fixed by the learned Appellate Authority was fixed by him and there...

6. Principles of natural justice - rejection of cross-examination - The petitioner has approached this Court prematurely as the respondents have only rejected the request...

7. Demand of duty - cross examination - matter set aside and restored to adjudicating authority for de novo adjudication after permitting the cross objection - AT

8. Non consideration of objections to the draft assessment order u/s 144 - since the objections were well within time, the action of the AO in proceeding with the final...

9. Rationalisation of Appeals to the Appellate Tribunal - as per the amendment to sec 253 revisional order passed u/s 263 by PCC or CC or an order u/s 154 are now...

10. Restoration of cross objection appeal - Dismissal of appeal of the revenue on low tax effect - consequently cross objections of the assessee were also dismissed - the...

11. The monetary limit of ₹ 10 lakhs for filing appeals before the ITAT would apply equally to cross objections under section 253(4) of the Act. Cross objections below...

12. Clandestine removal demand based on electrical consumption was challenged. Average electricity consumption for certain periods was calculated. Cross-examination of...

13. Assessment order passed u/s 144C(2) - The assessee did not file the objections before the DRP within the prescribed time and therefore, the objections are not...

14. Penalty u/s 78 - The SCN was issued merely on audit objections and in view of the various decisions, no suppression can be alleged merely on audit objections.

15. Validity of Cross Objection (CO) filed by the Revenue - the revenue is trying to achieve its objectives, which could not be achieved by it directly - Further, in the...