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
Direct Taxes - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

In view of the discussions and after perusal of the judgments ...


Single Member Bench Can Clarify Division Bench Orders Per Act Provisions, Following Case Facts and Doctrine of Necessity.

May 13, 2020

Case Laws     Direct Taxes     AT

In view of the discussions and after perusal of the judgments cited by both the parties it is held that the Single Member Bench can clarify the orders passed by the Division Bench under the relevant provisions of the said Act discussed above in the given facts and circumstances of the case and also by following the doctrine of necessity.

View Source

 


 

You may also like:

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

  2. Rectification u/s 254 - violation of the provisions of section 255(3) - appeal heard by a Single Member Bench instead of Division Bench - since the income assessed in...

  3. Supremacy of decision division bench of a non-jurisdictional High Court and a single judge bench of a non-jurisdictional High Court - judicial hierarchy - Applicability...

  4. Reference the matter to the larger bench of 3 members by the Single Member Bench - Even if the learned Member hearing this appeal found it difficult to accept the view...

  5. Detention order challenged due to non-supply of relevant WhatsApp chats, which were part of the evidence relied upon by the detaining authority. The High Court Division...

  6. Remission of duty - goods destroyed in transit - place of removal in case of FOR delivery - given dissenting note but following the decision of division bench, single ...

  7. Jurisdiction - Tax Case - such writ petitions cannot be posted before Single Judges. They have to be posted only before the Division Benches dealing with tax cases. This...

  8. Amendment of section 255. - Power of ITAT single member bench - a single member bench may dispose of a case where the total income as computed by the Assessing Officer...

  9. Jurisdiction of NCLT - Constitution of its Benches - Competency of Member of the Tribunal to function as a Bench - The Court interprets Section 419(3) of the Companies...

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

  11. PMLA - Constitution of tribunal - There can be single-member benches of the AA and the AT under the PMLA. Such single-member benches need not mandatorily have to be JMs...

  12. GST levy on royalty payable for mining minerals - Reliance placed on Division Bench decision holding no GST recovery on royalty until Constitution Bench decision....

  13. The coordinate benches of the Tribunal have consistently decided the issue of availment of CENVAT credit by insurance companies on invoices issued by dealers or...

  14. Scope of pronouncing of judgement - The law does not permit that the case is heard by one entity and the order is pronounced by another who has not heard the case at all....

  15. The Supreme Court addressed the issue of the maintainability of a complaint u/s Prevention of Money Laundering Act, 2002 due to an improper grant of bail by a Bench not...

 

Quick Updates:Latest Updates