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

2016 (10) TMI 602 - KERALA HIGH COURT

2016 (10) TMI 602 - KERALA HIGH COURT - TMI - Demand of tax - printed digital photo albums - the issue had already been decided as per clarification issued by the Commissioner - non-consideration of clarification by the AO when considering the issue - whether the demand can be set aside by this Court bypassing the alternate remedy available under the statute? - order of demand passed without reference to the clarification sustainable? - Held that: - it is apparent that when a clarification had b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

aside - demand of tax set aside - AO to consider the matter afresh after taking note of the consideration and after hearing the petitioner - petition disposed off - decided in favor of petitioner. - WP (C). No. 17595 of 2016 (Y) - Dated:- 22-9-2016 - A. M. Shaffique, J. For the Petitioner : Sri. Harisankar V. Menon For the Respondent : Sri. Shamsudheen. V. K. ORDER Petitioner challenges Ext.P6, an order of assessment passed by the Assessing Officer for the assessment year 2013-14. Petitioner is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

edule to the Act. According to the petitioner, though such a contention was taken at the time when the Assessing Officer was considering the issue, the Assessing Officer did not take note of the clarification on the ground that the offence had already been compounded by the petitioner. 2. It is submitted by the petitioner that, earlier penalty proceedings were taken against the petitioner alleging that the printed photo albums have to be taxed at 14.5% under Entry 77 (6). Without contesting the .....

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) of the Act, which resulted in Ext.P6 order. 3. Heard Learned counsel for the petitioner and the learned Government Pleader. 4. The short issue to be considered is whether Ext.P6 can be set aside by this Court bypassing the alternate remedy available under the statute. The main contention urged by the petitioner is that order had been passed without reference to the clarification, Ext.P2. Perusal of Ext.P6 order would show that the authority had considered the matter in the following manner: & .....

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