Restoration of cross objection appeal - Dismissal of appeal of ...

Cross Objection Appeal Restored After Erroneous Dismissal Linked to Revenue's Low Tax Effect Appeal Dismissal.

March 20, 2020

Case Laws Income Tax AT

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 issue to be decided in the CO was an issue independent of the appeal filed by the Revenue. In such cases, the CO cannot be dismissed simply on the ground of dismissal of the appeal by the revenue involving low tax effect. - AT

View Source

← Previous Next →

Restoration of cross objection appeal - Dismissal of appeal of ...

Cross Objection Appeal Restored After Erroneous Dismissal Linked to Revenue's Low Tax Effect Appeal Dismissal.

March 20, 2020

Case Laws Income Tax AT

You may also like:

Rectification of mistake u/s 254 - dismissal of Revenue’s appeal for low tax effect - Tribunal failed to note that para 10(c) of CBDT Circular which state that Revenue...

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...

GST Revenue collections for the month of October 2018 crosses Rupees One Lac Crore

Revocation of Customs broker licence - dismissal of request for cross-examination - regulation 22(7) and 20(1) of Customs House Agents Licensing Regulations (CHALR),...

Revision u/s 263 by CIT - The phrase prejudicial to the interest of revenue has to be read in conjunction with an erroneous order passed by the A.O. Every loss of...

Revision u/s 263 - Every loss of revenue as a consequence of an order of AO cannot be treated as prejudicial to the interests of the revenue, for example, when an...

Appeal by revenue - low tax effect - even loss claimed by assessee for a particular year assumes considerable significance in variety of situations - Tribunal committed...

Maintainability of appeal - ITAT dismissed the appeal on the ground of low tax effect being less than 10 lakhs - Board Circular No.21/2015 - Determination of tax effect...

Denial of cross-examination process of witness - ACIT restricted cross examination process by denying the questions asked by the Petitioner during cross examination -...

Violation of principles of natural justice - denial of cross-examination - revocation of customs broker license, forfeiture of security deposit, and penalty imposed by...

Maintainability of appeal - low tax effect - the case was reopened on the basis of revenue audit objection and in such circumstances, the same would be covered under the...

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the impugned order and remanded the cases back to the adjudicating authority. The appellants...

The summary focuses on the rejection of cross-examination of DRI officers and a co-noticee by the competent authority. The main objective of cross-examination is to...

The High Court set aside the assessment order denying input tax credit to the petitioner u/s 16(4) of the CGST/SGST Acts. It directed the authorities to consider the...

Validity of Revision u/s 263 - An order which is prejudicial to revenue even if no Tax Loss - The High Court found that the AO's assessment did not adequately address...

Quick Updates: