Home Highlights August 2014 Year 2014 This

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1. Validity of the order of the CIT(A) - Non admission of additional evidence - It is indeed the sacrosanct obligation of the first appellate authority to have ensured that...

2. Appellate authorities power to consider the claim not made in the return - assessee is entitled to raise not merely additional legal submissions, before the appellate...

3. Principles of Natural justice - late filing of return - intent to evade or not - it is the case of petitioner is that various aspects have not been dealt with or...

4. The subordinate authority is not empowered to supersede the orders passed by the appellate authority and an administrative discipline requires that the subordinate...

5. Levy of penalty under RTI Act for default in supply of information - The Appellate Authority is not the custodian of the information or the document. It is only a...

6. Admission of additional grounds under Rule 11 and 29 of the Income Tax (Appellate Tribunal) Rules, 1963 - In the absence of relevant facts available before revenue...

7. Disbursal of refund amount - action of withholding of the petitioner/assessee’s claim of refund in question by the respondent CGST authority and not refunding the same...

8. Admission of additional ground of appeal - as the additional evidence filed by the assessee was not with a purpose or motive of bringing any fresh facts on the record,...

9. Rejection of appeal - additional evidence at the appellate stage cane be entertained, at the discretion of the appellate authority, in cases where it can be proved that...

10. Additional evidence - rule 46A - Appellate authority should not refuse to make enquiry in the case where facts and circumstances so demand - CIT(A) directed to consider...

11. Admission of additional evidence - The legislative intent in enacting Section 391 is to empower the appellate court to see that justice is done and if the appellate...

12. Validity of demand of GST raised by State authorities - For the same cause of action, the Central Authority has already initiated action - The petitioner contested the...

13. CIRP - Admission of Section 7 application - The NCLAT addressed the validity and impact of the ex parte arbitral award. It concluded that, irrespective of the award's...

14. Admission of additional evidences - As in the present case the Assessee could not lead the required evidence before the lower authorities. We are of the view that the...

15. Smuggling - Prohibited goods or not - The appellate authority could not adjudicate on merits. Therefore, the balance needs to be struck by allowing the petitioner to...