Home Highlights October 2012 Year 2012 This

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1. Hearing of appeal by High Court - appeal heard on merit without framing questions, on the basis of questions of law raised in appeal - The appeals are remanded to the...

2. Jurisdiction of civil court u/s 34 of SARFAESI Act was in question. Suit for declaration and permanent prohibitory injunction was rejected by lower courts under Order...

3. Validity of the decision High Court deciding the appeal on admission state itself on merit - The Supreme Court observed that while the High Court had framed certain...

4. Addition u/s 68 - substantial question of law - The Supreme court has held that, the jurisdiction of the High Court to interfere with the orders passed by the Courts...

5. The High Court dismissed the appeal filed by the assessing officer against the order of the Income Tax Appellate Tribunal, holding that no substantial question of law...

6. The case pertains to additions made by the Assessing Officer on account of bogus share application money and commission for bogus accommodation entries. The ITAT deleted...

7. Eligibility to deduction u/s 35D to the Bank - High Court should have frame substantial question of law before hearing appeal bipartite - issue remanded to High Court...

8. The Tribunal set aside the disallowance of short-term loss claimed by the assessee in the Profit and Loss Account, holding that the shares were acquired under a normal...

9. Seizure of goods as smuggled into the country from Myanmar u/s 130 of the Customs Act, 1962. The burden of proof lies on the respondent u/s 123 to show that the seized...

10. Validity of Judgement of High Court - While admitting the appeal of the Revenue, the High Court has framed 10 question of laws - However, while disposing the appeal, the...

11. Substantial question of law to be made out u/s 260A or not? - Undisclosed income surrendered during the Search and Seizure action - to be taxed at normal rate or tax...

12. Substantial question of law to be made u/s 260A - prerequisite of admission of the appeal before the High court - The ITAT hold that the assessee had correctly offered...

13. Validity of order passed u/s 153C read with Section 143(3) - whether question of law can directly be raised before High Court without being averred or pleaded before...

14. Mandatory procedure u/s 260A - scope and procedure to adopted by the HC u/s 260A - The appeal is heard on merits only on the questions framed by the High Court u/s...

15. Maintainability of appeal in writ Court - Validity of re-assessment order passed u/s 147 - The High court, after hearing both parties and reviewing the submissions and...