Home Highlights August 2012 Year 2012 This

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1. Determining the jurisdiction of appellate forum - jurisdiction of this Tribunal - The Tribunal refers to the legal precedent established in a Supreme Court case...

2. Rationalisation of Appeals to the Appellate Tribunal - as per the amendment to sec 253 revisional order passed u/s 263 by PCC or CC or an order u/s 154 are now...

3. Rebate – jurisdiction of Tribunal – exclusion of the jurisdiction of the appellate Tribunal is expressly stated in the Statute - Tribunal was in error in entertaining...

4. Condonation of delay in filing of the appeal by the appellants before the Commissioner (Appeal) - The appellants argued that there were genuine and reasonable causes for...

5. Jurisdiction of the Tribunal to entertain the appeal related to duty drawback - confiscation of goods - The High Court referred to a precedent where it was held that an...

6. Maintainability of first appeal before the tribunal or CIT(A) - Penalty u/s 271FA read with Section 274 - we are inclined to dismiss this appeal filed by the appellant...

7. Jurisdiction of AP VAT Appellate Tribunal - Poer to entertain the stay application pending appeal - it can be said that the incidental or ancillary power to pass...

8. Condonation of delay of 815 days in filing appeal - initially the appeal was filed before wrong forum - In view of the said factual circumstances, this Court feel that...

9. Jurisdiction of tribunal to entertain appeal relating to rebate dispute arising under Finance Act, 1994 - claim of rebate on input service used in export of services - ...

10. Waiver of tax imposed for entertaining the appeal - non-production of proof of payment of pre-deposit - as per the provision of Section 73(4) of the GVAT Act no appeal...

11. Condonation of delay in filing appeal before the Appellate Authority - Petitioner filed the appeal within time along with a scanned copy of Order-in-Original as an...

12. Condonation of delay in filing an appeal before the appellate authority - Applicability of Section 5 of the Limitation Act, 1963 - Power and Jurisdiction of appellate...

13. Jurisdiction of Assessing Officer u/s 120 - Transfer of case u/s 124 - Assessee had a legitimate expectation from the DCIT, Circle-3, Gurgaon, that the objection raised...

14. Condonation of delay in filing appeal - In the facts of the present case, we find that the period from the date of filing of the writ petition on 24.02.2018 and the date...

15. Contempt proceedings - The Tribunal (NCLT) and the Appellate Tribunal (NCLAT) have the same ‘jurisdiction’, ‘powers’ and ‘Authority’ in respect of contempt of it as the...