Contrary decision passed by A.O. against remand back order of ...

Income Tax

August 31, 2013

Contrary decision passed by A.O. against remand back order of Tribunal - Decision of the tribunal is binding on the Assessing Officer and he cannot pick up a word or sentence from the order of the Tribunal de hors the context of the question under consideration and construe it to be complete law declared by the Tribunal. - AT

View Source

← Previous Next →

Contrary decision passed by A.O. against remand back order of ...

Income Tax

August 31, 2013

You may also like:

Rectification application u/s 254 - Tribunal not followed the decision on the identical facts by the Coordinate Bench which is confirmed by this Court - The Court...

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...

Monetary Limit in filing Revenue Appeal - threshold limit for filing appeals as per Central Board of Indirect Customs (CBIC) circulars - Instruction are binding effect...

Rectification of mistake - CCIT cannot sit as an Appellate Authority over the decision of the Appellate Tribunal. The CCIT is bound by the decision of the Appellate...

Validity of remanding the matter to the Assessing Authority - the first appellate authority has adjudicated the controversy on merits and therefore, the tribunal, which...

Power of Tribunal when it disagree with earlier decision of Tribunal - there are only two methods to disagree is either the decision is per in-curium or the decision is...

Binding nature of the Circular which is contrary to the statutory provisions of the Act - the circular has a binding force upon the revenue and they cannot contend to...

TP Adjustment - determination of appropriate method - Matter remanded back to ITAT - We do not expect a further open remand by the learned Tribunal on the said issue any...

Validity of remand order passed by the Commissioner (Appeals) - The tribunal found that the Commissioner (Appeals) erred in remanding the case without meeting specific...

Binding nature of Tribunal Order - Principle of “consistency” - Not only the Tribunal but all the Authorities subordinate to it are bound to follow and comply with the...

Prohibition of Benami Property Transaction - funds infused into the shell companies by multiple layering in the guise of share capital or loan - as contended on the side...

Refund - fresh issue of SCN after decision of CESTAT in favor of assessee and remand back - the show cause notice that was again issued by a different Assistant...

Message for the tribunal - All this effort and time would have been saved if the Tribunal had made specific reference to contrary decisions or not stated so in the...

Non adjudication of grounds by tribunal - Liability of TDS u/s 194C - Tribunal ought to have rendered a finding on the grounds raised by the assessee with regard to the...

Revision u/s 263 - The Pr. CIT while passing the order u/s 263 cannot remand the matter back to the AO for passing the fresh order as it will lead to the conclusion that...

Quick Updates: