Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Instructions to department officials to do necessary due diligence and caution while granting authorization for filing of appeals - To ensure optimal utilisation of available resources to obtain maximum benefit out of litigation.

Income Tax - D.O.No.279/M-88/2014-ITJ - Dated:- 3-7-2015 - GOVERNMENT OF INDIA CENTRAL BOARD OF DIRECT TAXES S.K. RAY Member (A&J), CBDT D.O.No.279/M-88/2014-ITJ Tel: 011-23094683 Fax: 011-23092591 Email: Subratk.ray@nic.in 3rd July, 2015 Dear Subject; Filing of Appeals on merits- Observations of Courts - reg, Reference the earlier D.O. dated 19th September, 2014 on the above subject. 2. It has been noted that despite several instructions on the subject, necessary due diligence and caution i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e to the tax payers and such a practice should be deprecated. (ii) High Court, Mumbai, in the case of CIT-2 Vs. State Bank of India, Financial Reporting, Compliance & Taxation Department .noted that where the Revenue has accepted the order by not preferring any Appeal against the earlier order, the Revenue should not challenge the subsequent order on the same issue. In case an appeal is preferred from the subsequent order, then the Memo of appeal must indicate the reasons as to why an appeal .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e orders of the higher judicial authorities in hierarchy amounts to the gross abuse of process of law and is an act which tends to lower down the authority of the higher courts. In this case an appeal was filed on an issue settled by the ITAT in its earlier decision in the same case. 2.1 The apathy of the Department Officers is evident in another shocking incident where in a sensitive search case, appeal was filed by the Department in High Court. The Registry pointed out certain defects in filin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version