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
Central Excise - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Maintainability of Settlement Commission application - the ...

Case Laws     Central Excise

June 8, 2019

Maintainability of Settlement Commission application - the adjudication order passed by the Addl. Commissioner in pursuant to the SCN was withheld - Full and true disclosure to the satisfaction of the Commission is sine qua non to consider the application from the initiation of the proceedings till the conclusion thereof - empowered to reject applicant

View Source

 


 

You may also like:

  1. Maintainability of application before Settlement Commission - A person who may not be an Importer or Exporter, can still file such an application u/s 127-B of the Act...

  2. Maintainability of Application for Settlement application - co-applicant - Since he is not the main applicant in the present case, he will not be debarred from...

  3. Power of AO to pass an assessment order where application was filed before settlement commission – Income Tax Settlement Commission, rejected the application - decided...

  4. Rejection of application by the Settlement Commission - As long as the petitioner has failed to fulfil the twin essential tests, the application before the Settlement...

  5. Application filed before the Settlement Commission - Settlement Commission passed the impugned order though there was no true and full disclosure by the assessee in the...

  6. Application for settlement of cases - High Court has observed that, the assessment order for A.Ys. 2013-14 to 2019-20 could not have been passed as the application filed...

  7. Validity of the application filed u/s 245(C) - Settlement Commission - the prime consideration and pre-condition for entertaining an application is true and full...

  8. Maintainability of Settlement Commission - applicability of Section 123 of CA on cigarettes - by no stretch of imagination it can be said that the Settlement Commission...

  9. Ceasure of income tax settlement commission - restriction to the filing of the application before the Interim Board for Settlement - The Court found that the...

  10. Settlement of case - before submitting reply to the show cause notice, approached the Settlement Commission - The dismissal of the application filed before the...

  11. Service Tax Dispute - Settlement Commission rejected the application - We specifically reject and repeal the reason given by the Settlement Commission that it cannot...

  12. The High Court held that the Settlement Commission cannot reopen its concluded proceedings by invoking Section 154 of the Income Tax Act. Section 154 allows...

  13. Validity of order of Settlement Commission - acceptance of additional income disclosed by the assessee - Petitioner/Income Tax authority could not make out any...

  14. Validity of Settlement Commission order - Settlement Commission passed an order to comply with the directions of the High Court to dispose of the application on or...

  15. Bar on application before the settlement commission - scope of the term 'any other matter' u/s 127L - The phrase 'any other matter', in my considered view, would bar an...

 

Quick Updates:Latest Updates