Home Highlights February 2014 Year 2014 This

You may also like:

1. Maintainability of appeal - approval committee did not consist of two Chief Commissioners of Central Excise - The said power is exercised by the Committee of Chief...

2. Power of review of Commissioner (Appeals) order or order of Principal Commissioner/ Commissioner as an adjudicating authority vests with the Committee of Commissioners...

3. Specifies Jurisdiction of Chief Commissioner of Customs and Commissioner of Customs (appeals) - Notification

4. Validity of Reopening of assessment - Sanction / Satisfaction of the proper authority u/s 151(1) - it prima facie appears that in view of the prescription of Section...

5. Reopening of assessment u/s 147 - reopening as based on audit objection - notice beyond four years - since four years had expired from the end of the relevant assessment...

6. Reopening of assessment u/s 147 - There is no indication of any application of mind by the authority. Moreover, the approval under Section 151 of the Act had to be...

7. Maintainability of appeal before tribunal - The fact that the Chief Commissioners did not, on the record, record independent reasons for concurring with their...

8. Maintainability of the appeal - validity of review order was signed separately by the two members of the Committee of Commissioners - It is submitted that the review...

9. Maintainability of revenue appeal - Authorization dated 25.10.2007 has been signed by only one Commissioner of the Committee - Revenue appeal dismissed. - AT

10. Maintainability of appeal – opinion by the Committee of Commissioners - there should be a meaningful consideration which should be reflected on the note sheets - appeal...

11. Settlement commission order - Chairman and the Vice Chairman of a Settlement Commission are appointed from amongst serving Chief Commissioners or Principal Chief...

12. Condonation of delay - the order of Committee of Chief Commissioners was passed after expiry of period of three months from the date of communication - There was no...

13. Condonation of delay in filing appeal before Commissioner (Appeals) - Initially the appellant was advised to file a representation before the Chief Commissioner against...

14. Grant of Sanction for prosecution - In the present case, except the office communication dated 01.08.2014, there is no separate sanction order which is accorded by the...

15. Manner of disposal of application for advance ruling under Income Tax Act, 1961 - If the Members of a Board for Advance Rulings have differing opinions on any point, it...