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2014 (5) TMI 857 - HC - Income TaxApplication for rectification of order – order of settlement commission - Benefit of amount of excise duty – Held that:- The order of the Commission does not suffer from any patent illegality, which may warrant any interference in the exercise of the writ jurisdiction - the assessee has not reflected sum as amount of excise duty paid during the AY 2008-09 in the statement of the case filed before the Commission - if such amount would have been disclosed, the income would be lower than the income declared by the assessee in his statement of facts - by not reflecting the disclosed income for payment of excise duty, the assessee wishes to take benefit of payment of excise duty in the rectification application - the Commission is the authority competent to examine the extent of undisclosed income - The Commission has framed an opinion that the benefit of the amount of the excise duty cannot be given to the assessee as it would negate even the undisclosed income shown in the statement of facts – the opinion is possible finding as per the facts noticed by the Commission – thus, there was no illegality in the order passed by the Commission – Decided against Assessee.
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