Home Highlights August 2018 Year 2018 This

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1. Stay of demand - 1st respondent as the appellate authority exercises quasi-judicial powers. Power to consider prayer for stay is incidental and ancillary to the power to...

2. Disciplinary proceedings against formerly Appellate Deputy Commissioner - If the order passed by the quasi judicial authority is taken as a foundation for bringing the...

3. Audit Objections – relevance in making re-assessments - The function of the audit is essentially executive in nature, while the function of the assessing officer and his...

4. Principles of Natural Justice - the assessing officer is a quasi-judicial authority and in exercising his quasi-judicial function of completing the assessment, he is not...

5. Scope of powers vested to the CIT(A) u/s 251 are co- terminus and co-extensive with that of AO exercising quasi judicial functions. The CIT(A) is not only an appellate...

6. Power to review versus Power to rectify - cancellation of GST registration - the appellate authority erroneously exercised its power under Section 161 of the Act. The...

7. Composition of Adjudicating Authority under PMLA and its Jurisdiction - Whether the quasi judicial bodies should consist of members having requisite qualification in the...

8. Misue of high positions of “Commissioner” - Provisional release of seized goods - It seems that the Additional Commissioner, while passing this order has not acted as...

9. Validity of reopening of assessment u/s 147 - if the appellant is to be relegated to pursue the appellate remedy, all such findings needs to be vacated, otherwise it...

10. Revision u/s 263 - Revision based on Audit Objection - a mechanical exercise of revisionary powers u/s 263 by the Revisionary Authority by merely citing the Audit...

11. Disposal of appeal by CIT(A) - "Central Action Plan” prepared by CBDT - Incentive for quality orders - such guidelines have a propensity to influence the CIT(A) and be...

12. A quasi judicial authority should discharge the statutory discretionary powers independently and not under the dictation of superior officers - HC

13. Blocking of input tax credit in the electronic credit ledger - Power of Commissioner or an officer authorised by him under Rule 86A - The power under Rule 86A of the...

14. Extension of period of seizure beyond 6 months - Principles of Natural Justice - Jurisdiction - whether power under the first proviso under Section 110(2) of the Act of...

15. Disallowance of Employee Stock Option Plan (ESOP) cost claimed as expenditure - No reasons are forthcoming for invoking the provisions under section 17(2)(vi)(c) of the...