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 August 2020 Year 2020 This

The Tribunal thereafter could not have proceeded to examine the ...


Tribunal Mistakenly Reviewed Merits Post-Setting Aside Order u/s 263, Ignored Appeal Scope on Section 13(8).

August 21, 2020

Case Laws     Income Tax     HC

The Tribunal thereafter could not have proceeded to examine the matter on merits after setting aside the order under Section 263 of the Act with reference to Section 13(8) of the Act as the merits of the matter was not the subject matter of the appeal before the Tribunal. - HC

View Source

 


 

You may also like:

  1. Review of Order after gap of 13 years - delay can be condoned or not - There is a period of one year provided as per the Act, 2003 for seeking review of any order passed...

  2. Condonation of delay in filing of Review Application - In view of the fact that Section 14 of the Limitation Act, 1963 applies to the Court / Tribunal whether the...

  3. Set off of brought forward business loss - mistakes in previous years for not claiming benefit of set-off - 8 years time limit provided in the statute - The ITAT found...

  4. Review petition - Levy of penalty u/s 271(1)(c) - Tribunal sustaining the levy without providing an opportunity of hearing - Review applicant had paid entire tax amount...

  5. The Appellate Tribunal found the Appellant Company guilty of contravening u/s 9(1)(a) of FERA 1973 by making payments to a person outside India without RBI permission....

  6. Confiscation of property (on death of the accused) - The order of confiscation cannot be set aside merely on the ground that the accused had died before the trial could...

  7. Review of the order - The Tribunal does not have the power to even review an order, much less to hear the appeal afresh on merit.

  8. Powers of the DRP u/s 144C(8) - Tribunal was not right in holding that the DRP exceeded its jurisdiction in passing the order. In any event, the order passed by the DRP...

  9. Appeal rejected on limitation grounds but petitioners' explanation ignored; appellate authority directed to note explanation per HC precedent, condone delay, hear appeal...

  10. Power of Tribunal to review the judgment versus Power to re-call - Larger Bench (5 Members) decision - The judgments of the Hon’ble Supreme Court clearly lays down that...

  11. The respondent commenced a real estate project "Swastik Heights" in the post-GST regime, with commencement certificate issued on 08.03.2018 and GST registration...

  12. Power of tribunal to review application - It is the well laid down proposition of law that ‘in the absence of any power of ‘Review’ or ‘Recall’ vested with the...

  13. The HC held that the Commissioner's order under Section 263 of the IT Act constituted an open remand, not a closed remand, as it set aside the assessment order and...

  14. SC ruled on procedural grounds regarding delay condonation in appeals. The Court held that when the HC determined delay should have been condoned under normal...

  15. Undervaluation of goods - FOS and Sucralose when cleared to related parties and M/s Surya Herbals by not following CAS-4 valuation method as provided u/r 8 of Central...

 

Quick Updates:Latest Updates