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
Income Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Review petition before High Court - reliance on a decision from ...

Case Laws     Income Tax

May 8, 2019

Review petition before High Court - reliance on a decision from which High court was in disagreement in other decision and overlooked the judgment in the assessee’s case - Court is of the opinion that the main judgment contains errors apparent on the record - review petition allowed and order recalled

View Source

 


 

You may also like:

  1. The decision making process is as important as the correctness of the decision itself. Merely because the correctness of the decision appears unquestionable, the serious...

  2. Binding Judgement of Lager Bench / Majority decision - strength of the Bench - In view of Article 145(5) of the Constitution of India concurrence of a majority of the...

  3. Refund of penalty amount deposited in view of the subsequent decision of High Court - Detention of goods alongwith vehicle - levy of penalty - expired E-way bill - Scope...

  4. Doctrine of Merger of High Court Decision with the Order of Supreme Court - The Jharkhand High Court, in its analysis, delved into the doctrine of merger, a pivotal...

  5. The Assessing Officer failed to pass a detailed speaking order explaining the rationale for enhancing the declared value of aluminum scrap imported by the respondent...

  6. Power of Tribunal to review the judgment versus Power to re-call - Larger Bench (5 Members) decision - The judgments of the Hon’ble Supreme Court clearly lays down that...

  7. Validity of policy decision - Imposing prohibition on export of Shark fins of all species of Shark - The rationality of the decision cannot be adjudged on a proof of...

  8. The court held that the revenue authorities cannot question the decision of the Development Commissioner regarding bunching of products for domestic tariff area (DTA)...

  9. Best judgement assessment u/s 144 - CIT(A) wrongly substituted the best judgement of the AO with his own judgement contrary to the provisions of section 144 of the Act

  10. Rectification application u/s 254 - Tribunal not followed the decision on the identical facts by the Coordinate Bench which is confirmed by this Court - The Court...

  11. The case pertains to the rectification of a mistake and reopening of assessment u/s 147 versus assessment u/s 153C. The information or seized document belonging to the...

  12. Best judgement assessment - There appears to be divergents views insofar as the question as to whether the consumption of electricity can constitute the sole basis for...

  13. Replacement of the Resolution Professional - The decision taken by the CoC is a decision by vote of 66% and when the decision is by votes of a collective body, the...

  14. Addition u/s 40A(2)(b) - purchase of the lands from the Directors at excessive rate - These decisions are all commercial decisions, which have to be taken by the...

  15. Deduction u/s 54 - It is settled law that when on an issue there is no jurisdictional High Court decision other Hon’ble High Court decision has to be followed by...

 

Quick Updates:Latest Updates