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

Settlement of inter/intra government disputes - Mandation of ...


Tribunal's dismissal of appeals without COD approval overturned; COD sanction not mandatory for inter/intra government disputes.

February 14, 2020

Case Laws     Income Tax     HC

Settlement of inter/intra government disputes - Mandation of obtaining COD (Committee on Disputes) approval - Impugned order passed by the Tribunal dismissing the appeals only on the ground that there was no sanction from the COD, is unsustainable and is hereby set aside.

View Source

 


 

You may also like:

  1. ITAT adjudicated a tax assessment case involving section 153A and 153D approval process. The tribunal critically examined the approval mechanism, emphasizing that...

  2. Reopening of assessment u/s 147 was invalid due to lack of valid sanction as required u/s 151. The competent authority must independently apply its mind based on...

  3. The Appellate Tribunal considered the validity of assessment proceedings under Sec 153A where the approval process under Sec 153D was not followed by the Assessing...

  4. The case involved a challenge to the validity of approval u/s 153D for assessment u/s 153A. The Appellate Tribunal found that the approval granted by the JCIT was...

  5. Reopening of assessment u/s 147 - Whether no proper sanction/approval on the date of issuance of notice under Section 148 is concerned, provision under Section 151? - In...

  6. Maintainability of appeal - appeal dismissed only on the ground that Committee on Disputes (COD) permission has not been taken at the time of filing of the appeal and...

  7. The ITAT, an Appellate Tribunal, considered the issue of levy of penalty u/s 271B for failure to submit audit report u/s 44AB on time. The Tribunal noted that the...

  8. Rejection of Application for Final Approval u/s 80G(5)(iii) - The Tribunal observed that the CBDT Circular extending the date for final applications did not apply to...

  9. The court held that the approval granted u/s 151 for reopening the assessment u/s 147 was invalid. The satisfaction arrived at by the concerned officer should be...

  10. The High Court examined the validity of reassessment notices issued u/s 148 of the Income Tax Act, considering the sanction requirement u/s 151 and the impact of the...

  11. Absence of reasons in approval order u/s 151 for reopening assessment u/s 148 renders it invalid. Mere appending of word "approved" without recording satisfaction after...

  12. Dismissal of appeal filed by the Revenue - non obtaining approval of the committee on dispute constituted by the Central Govt. - Matter restored before the ITAT to hear...

  13. ITAT invalidated assessments due to improper approval under Section 153D. The Additional CIT failed to exercise proper supervisory authority by issuing a symbolic...

  14. Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying...

  15. Reopening of assessment u/s 147 - absence of valid approval to be obtained u/s 151 - The Appellate Tribunal noted that the approval obtained from the Additional...

 

Quick Updates:Latest Updates