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 February 2020 Year 2020 This

Validity of Appeal - alternate remedy - reopening of assessment ...


Debate Over Appeal Validity: Should Single Judge Have Backed Revenue's Objection on Reassessment Order? Examining Appeal Process.

February 13, 2020

Case Laws     Income Tax     HC

Validity of Appeal - alternate remedy - reopening of assessment - Single Judge ought to have upheld the objection of the Revenue and relegated the Assessee to the regular Appellate remedy available to the Assessee against the impugned Reassessment Order.

View Source

 


 

You may also like:

  1. The Delhi High Court dismissed the appeal challenging the findings of the Single Judge on the limitation period for a suit. The appellant did not dispute the legal...

  2. Validity of arbitration award - Implementation Agreement - The interpretation of the relevant clauses of the Implementation Agreement, as arrived at by the learned Sole...

  3. Refund - Refund was sanctioned by the lower authority pending the audit objection - The Tribunal ought to have considered the contentions as urged on behalf of the...

  4. Criminal proceedings involving allegations of fraudulent activities in an IPO were challenged. The validity hinged on whether a Single Judge or Division Bench should...

  5. Proviso to Section 45(1) of PMLA permits certain categories of accused, including women, to be released on bail without satisfying twin requirements u/s 45. While woman...

  6. Contempt application preferred by the appellant alleging non-compliance of order passed by the learned Single Judge of the High Court - entitlement to refund of the...

  7. Validity of interim order - Challenge to the SCN - Levy of GST - supply of Extra Neutral Alcohol (ENA) - Validity of interim order of the Single Judge bench of HC,...

  8. Recovery proceedings - withdrawal of appeal by the respondent - In fact, the Division Bench also did not consider the order of the learned Single Judge on merits but has...

  9. Rectification of error in Form GST TRAN-1 - The learned Single Judge and the various High Courts have passed orders granting permission to either submit Form GST TRAN-1...

  10. Rectification of mistake u/s 154 - AO issued notice u/s 154 based on audit objections, adding waiver of principal amount and revising book profit. Tribunal dismissed...

  11. Imposition of GST under the reverse charge mechanism on the mining lease amount paid by the petitioner to the Government (royalty) - The High Court directed the...

  12. Interpretation of Section 220 of the Insolvency and Bankruptcy Code (IBC) regarding the constitution of the Disciplinary Committee. The key points are: The Disciplinary...

  13. ITAT dismissed assessee's appeal citing low tax effect as per CBDT Circular No.3/2018, giving Revenue liberty to recall dismissal if covered by exceptions. Assessee...

  14. 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...

  15. Taxability of Waiver of loan - loan advanced for acquisition of capital equipments - Revenue's first contention that the loan waived was availed towards working capital...

 

Quick Updates:Latest Updates