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1. The Special Director has enhanced the penalty arbitrarily without any Appeal filed by the Department, as if the Special Director is himself the aggrieved party, which...

2. Appeal Barred or Not – Doctrine of Merger - Where an OIO may be partly in favour and partly against the party in which event the part that goes in favour of the party...

3. Party to litigation - aggrieved person / party - In case of demerger of a company, who should be made the party to the litigation - all appeals dismissed - AT

4. Appeal before ITAT - the term assessee aggrieved used in section 253(1) being a person competent to file an appeal before the Tribunal is the person who is an aggrieved...

5. This case deals with the maintainability of appeals filed by the Airports Economic Regulatory Authority (AERA) against orders of the Telecom Disputes Settlement and...

6. Department could be taken to be an aggrieved person and that the right of appeal under Section 19 of the Foreign Exchange Management Act, 1999 is conferred upon any...

7. Maintainability of appeal before the High Court - A plain reading of sub-section (2) of section 130 of the 1962 Act would demonstrate, that the appeal to this Court...

8. Right of department to file any appeal or cross-objections before the Commissioner (Appeals) against Refund order - the Department could neither have filed an appeal...

9. Initiation of CIRP - Except the Corporate Debtor, no other party has right to intervene at the stage of admission of a petition u/s 7 or 9. However, an aggrieved party...

10. Advance tax payment obligation does not apply when assessee claims agricultural land sale proceeds are exempt u/s 2(14). CIT(Appeals) should admit appeal for...

11. Shareholder/director dispute impacting company operations and statutory compliance. Parties agreed on appointing independent director to resolve deadlock, facilitate...

12. Service Tax liability and Pre-deposit - The Supreme Court held that Section 35 of FEMA confers the right of appeal to any person aggrieved by "any order" or decision of...

13. Right of revenue to claim relief when GST tribunal has not constituted - whenever parties have found the need of urgent orders, the parties have filed petitions before...

14. Right to appeal against the CHALR, 1984 before the Tribunal is only available to the CHA and Revenue cannot be termed as an “aggrieved party” against the decision...

15. Re-assessment of bill of entry - Since, the re-assessment at the request of party under Section 17 (4) is not as per the outcome of any appeal filed by the party - The...