Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

ARJ Exim (India) Versus Commissioner of Trade & Taxes, & Another

2016 (4) TMI 367 - DELHI HIGH COURT

Invokation of powers under Section 60(2)(f) - in continuation of invocation of power under Section 59 of the Act to search the premises for information and documents - Sealing of the premises of petitioner - Avoidance or evasion of tax demand - Suffi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f the Petitioner. The documents/records seized at the time of the sealing will be returned to the Petitioner. The proceedings drawn up for the de-sealing will be signed by both the VATO concerned and the authorized representative of the Petitioner. - .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

1. Allowed, subject to all just exceptions. W.P.(C) 2767/2016 & CM No.11634/2016 2. Notice. Mr. Shubhanshu Gupta for Mr. Anuj Aggarwal, learned Additional Standing Counsel for the Respondents accepts notice. 3. The Assistant Commissioner, Departm .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

se-2, New Delhi-110064 after a visit by the Enforcement Team on 7th March, 2016 at about 9:00 pm on the ground that the Petitioner even after being given the reasonable time & opportunity to produce the said documents, has failed to produce the d .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ing to avoid or evade tax or is concealing his tax liability in any manner . This satisfaction of the Commissioner has to be based on materials that are available on record. It ought not to be mechanically exercised, using a pre-printed form, as has .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

appropriate action as per DVAT Act 2004 will be taken in the interest of Government Revenue. This obviously does not satisfy the statutory requirement under Section 60(2)(f) of the Act. 5. The facts as set out in the petition reveal that the decision .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

orded to the Petitioner to explain why the premises should not be sealed by the Department. With there being no sufficient opportunity given to the Petitioner to explain the difference between the data regarding the quantum of imports received from D .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

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

Go to Mobile Version