Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2022 Year 2022 This

Validity of order passed by the National Faceless Appeal Centre ...

Income Tax

May 13, 2022

Validity of order passed by the National Faceless Appeal Centre - We also observe that the Ld. NAFC has not looked into this fundamental principle of "audi alterm partem", which has not been provided to the assessee as per the 1st proviso of section 143(1) of the Act, but proceeded with the case on merits and also confirmed the addition made by the CPC. NAFC is thus erred in conducting the faceless appeal proceedings in a more mechanical manner without application of mind. - AT

View Source

 


 

You may also like:

  1. Revision u/s 263 - merger of the order - the entire issue of limited scrutiny, reasons for selection, the Bank accounts in questions were before the ld. Pr. CIT. On this...

  2. Disallowance of exemption u/s. 54 - CIT(A) was very much in powers to consider the claim of the assessee which was left half way by the Ld. AO. Then, upon going through...

  3. Doctrine of Merger of an order - CIT(A) observed that the appeal has been merged with order of Revision passed by the CIT u/s 264 - Prohibition u/s 264(4) - the appeal...

  4. CENVAT Credit - The Ld. Commissioner made a fundamental error while observing that payments have not been made to the original supplier (OEMs) but to the Contractor...

  5. Export of specified food commodities permitted through National Cooperative Exports Limited (NCEL) - Notification

  6. National Financial Reporting Authority Amendment Rules, 2022 - Punishment in case of non-compliance - Notification

  7. Sale of property of the company to the third parties - oppression and mismanagement - it is quite clear that the even though the sales made in the years 2013 and 2014...

  8. Central Government constituted the National Committee for Promotion Social and Economic Welfare

  9. National Financial Reporting Authority Rules, 2018

  10. Constitution of National Financial Reporting Authority (NFRA) w.e.f. 1.10.2018

  11. DRI busted Foreign Currency Smuggling Racket involving Foreign Nationals; Foreign Currencies worth ₹ 6.14 crore seized

  12. Central Government constitutes additional Benches of the National Company Law Tribunal (NCLT)

  13. The administrative authority will be exercised by National Academy of Direct Taxes (NADT)

  14. While CENVAT credit of National Calamity Contingency duty (NCCD)can be utilized under the CENVAT Credit Rules only towards payment of such National Calamity Contingency...

  15. Scientific Research Expenditure - Approved Scientific Research Associations/Institutions - National Institute Of Ocean Technology, Chennai - Notification

 

Quick Updates:Latest Updates