Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Mrs. Nutan Wodeyar D/o. S.S. Wodeyar Versus Union of India Ministry of Finance, The Chairperson Central Board of Direct Taxes, The Member (P&V) Central Board of Direct Taxes

Validity of the order of the ITAT - Descanting views between two members of the Tribunal - Pronouncement of order by any one Member of the Bench - Held that:- Since both the parts of order one for allowing the application and another for dismissal of the application are duly signed by both the members of the bench, we find that there is apparent self contradiction and in our view, apparent self contradiction of order which comprises of two parts, cannot be sustained in the eye of law. The afores .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

omprising of only one common order and self contradiction are apparent on the face of it. - If both the parts are simultaneously pronounced, one for allowing of the application and another for dismissal of the application, it is not possible for us to accept the contention that first part of the order was within the jurisdiction and when second part was simultaneously pronounced, the Tribunal had already become functus officio. On the contrary, in our considered view that we do find that bot .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd restored to the Tribunal. - Writ Petition Nos. 33703-33704/2016(S-CAT) - Dated:- 7-11-2016 - Jayant Patel And Aravind Kumar, JJ. For the Petitioner : Sri B. M. Shyam Prasad For the Respondent : Smt. Gowhar Unnisa ORDER The present petitions are directed against common order dated 28.4.2016 passed by the Tribunal whereby in the first part of the order the application is allowed, whereas in the latter part of the order, the application is dismissed. But the prayer of the petitioner is to mainta .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

plicant with effect from 9.5.1988. The said application was heard by the Tribunal and as submitted by the learned counsel for the petitioner, the matter was last heard in February, 2016 and the order was reserved. Thereafter, the impugned order is passed by the Tribunal. Under circumstances, the present petitions before this Court. 3. We have heard Mr.B.M.Shyam Prasad, learned Senior Counsel with Mr.P.B.Ajit, for the petitioner and Mr.Jeevan J. Neeralagi, learned advocate appearing for responden .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed by the judicial member and the conclusion recorded in the said order is of allowing of OA as observed in the said order. Second part of the order is stated to have been dictated by the administrative member. Ultimately concludes that applicant is not entitled to any relief and OA is devoid of merit and hence, OA be dismissed. 5. Surprising aspect is that both the parts of order i.e., one for allowing and second for dismissal, are signed by both the members namely, judicial member as well as a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y separate order. Whereas, while simultaneously signing both the parts of order one for allowing the application and another for dismissal of application, the aforesaid note made by the judicial member comes on record. 7. At this stage, we wish to record that there are two conflicting views of the members of bench, one for allowing the application and another for dismissal. For any descanting views between two members of the Tribunal may be judicial or may be administrative, the view expressed 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

inistrative Tribunal Rules of Practice, 1993, more particularly Rule 106 and 107 which reads as under: 106. Pronouncement of order by any one Member of the Bench:- (a) Any one Member or the Bench may pronounce the order for and on behalf of the Bench. (b) When an order is pronounced under this Rule, the court officer shall make a note in the order sheet that the order of the Bench consisting of ………… was pronounced in open court by the Bench consisting of …&hell .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

pronouncement of the order shall affix his signature in the order sheet of the case stating that he has pronounced the order as provided in this rule. (c) If the order cannot be signed by reason of death, retirement or resignation or for any other reason by any one of the Members of the Bench who heard the case, it shall be deemed to have been released from part-heard and listed afresh for hearing. 9. Aforesaid operation of Rules 106 and 107 presupposes the unanimity in the ultimate operative po .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

l circumstances cannot be read otherwise it may result into not only chaotic situation but the sanctity of the judicial orders or quasi judicial orders will be lost. The litigation must be completed by conclusive view of a judicial forum, may be Tribunal and such a view should be backed by the authority of both the members. If another view is to be expressed by the member of the bench, who is not present, in absence thereof, possibly it is difficult to conceive situation of pronouncement of only .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, they shall state the point or points on which they differ, and make a reference to the Chairman who shall either hear the point or points himself or refer the case for hearing on such point or points by one or more of the other Members of the Tribunal and such point or points shall be decided according to the opinion of the majority of the Members of the Tribunal who have heard the case, including those who first heard it. 11. The aforesaid Section 26 of the Act also makes it clear that if 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

d the matter. It is hardly required to be stated that Section 26 shall march over the procedure stipulated for pronouncement of order by Rules 106 and 107 of the Central Administrative Tribunal Rules of Practice, 1993. Hence, we are inclined to take a view that Rules 106 and 107 would apply in a case where there is unanimity in the view for the ultimate operative direction of the order of Tribunal. But in case of dessent view in the ultimate operative portion of the order of Tribunal, it may hav .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of order one for allowing the application and another for dismissal of the application are duly signed by both the members of the bench, we find that there is apparent self contradiction and in our view, apparent self contradiction of order which comprises of two parts, cannot be sustained in the eye of law. The aforesaid is coupled with the circumstances that in both the parts of order though duly signed by both the members of Tribunal. There is no dessentment recorded in their respective part .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

said as only order of Tribunal and the second part of order could be said as without any authority and competent since Tribunal had become functus officio and therefore, he contended that petitioner is aggrieved by the second part of order, which is for dismissal of the application before the Tribunal. 14. Whereas, learned counsel for the respondent contended that it is not a matter where after pronouncement of the first part of the order at the later stage or later date, Tribunal has pronounced .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     Latest Happenings     ↓  

News: Notification Issued For GST Actionable Claim On Branded Food Products

News: GST Refund - Blockage of Working Capital of Exporters - earlier also there was a normal blockage of funds for a period of 5-6 months at least

News: Clarification about Transition Credit - ₹ 1.27 lakh crore of credit of Central Excise and Service Tax was lying as closing balance as on 30th June, 2017 - claim of credit of ₹ 65,000 crore is not unexpected

Article: 20 Things You must know about E Way Bills in GST Law

Article: MISTAKES IN DRAFTING

Forum: Duty Drawback- Urgent

Highlight: The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes -reg. - Circular

Highlight: The definition of "subsidiary company" or "subsidiary" u/s 2(87) of the Companies Act, 2013 shall come into force w.e.f. 20-9-2017

Highlight: Central Government notified the All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017 - Notification

Notification: All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017

Circular: Investment by Foreign Portfolio Investors in Corporate Debt Securities Review

Notification: Exemptions on supply of services under UTGST Act

Notification: Rates for supply of services under UTGST Act

Notification: Exemptions on supply of services under IGST Act

Notification: Rates for supply of services under IGST Act

Notification: List of Exempted supply of services under the CGST Act

Notification: Rates for supply of services under CGST Act

Highlight: Acceptance of deposits by companies from its members - conditions relaxed in case of Specified IFSC Public company and a private company - Rule 3 amended

Notification: Rate of exchange of conversion of the foreign currency with effect from 8th September, 2017

News: Tax Payers Advised To Confirm Identities Of Income Tax Search Authorities

Notification: Amendment in Appendix 3 (SCOMET items) to Schedule- 2 of ITC (HS) Classification of Export and Import Items 2012

Forum: GST Invoice

Notification: The Customs and Central Excise Duties Drawback Rules, 2017

Circular: The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes -reg.

News: GST implementation smoother than expected: Jaitley

Forum: GST - TRAN1 - filed - Data uploaded with Remarks Processed with Error - Not coming in Electronic credit ledger - need suggession guidance

Forum: 3B mistake

Forum: Input tax credit

Forum: Excise duty credit on finished stock at additional place of business.

Forum: Due date of Filing TRAN-1

Highlight: Diversion of income at source - Joint venture agreement - 97% of the receipt transfer to M/s TRG Industries (P) Ltd. - scope of the agreement - it is diversion by overriding title - not taxable in the hands of assessee - HC

Highlight: Expenditure on eligible projects or schemes u/s 35AC - After 01.04.2017 the legislature desired to withdraw such deduction. - The Union legislature was competent to introduce such amendment - HC

Highlight: Transfer of trading assets at cost price, the profit component also stood transferred to the outgoing Directors, which otherwise belonged to the Company - the fact that AO has made the addition in the hands of the Directors would not make any difference - additions confirmed - HC

Highlight: The interest u/s 234B of the Act cannot go beyond the stage of S.245D(I) before the Settlement Commission - HC

Highlight: Galvanized iron pipe is a different commercial commodity than a iron pipe, therefore the activity of galvanization in our considered opinion amounts to manufacture - Deduction u/s 80-IB allowed - HC

Highlight: Penalty u/s 271C - non deduction of TDS on interest paid to sister concerns in terms of Section 194A - Levy of penalty confirmed - HC

Highlight: Disallowance of interest - reference to section 179 - The legislature has also recognised, that the doctrine of lifting of veil in the matter of tax dues is to be applied to prevent fraud etc. and not where the company has suffered despite its normal bona fide function. - HC

News: RBI Reference Rate for US $

Notification: Amendment in Notification No. S.O. 3118(E), dated the 3rd October, 2016

Highlight: Discount on ESOP to be allowed as business expenditure u/s 37(1), during the years of vesting on the basis of percentage of vesting during such period, subject to upward or downward adjustment at the time of exercise of option.

Notification: Central Government appoints the 20th September, 2017 as the date on which proviso to clause (87) of section 2 of the Companies Act 2013, shall come into force

Notification: Companies (Restriction on number of layers) Rules, 2017

Highlight: Penalty u/s 271(1)(c) - additional income disclosure - surrender of income post survey u/s 133A - he disclosure made by the assessee is voluntary in nature, in the revised return - no penalty

Highlight: Reopening of assessment - notice u/s 148 issued on the directions of JCIT / CIT - a perusal of reasons for initiating reassessment proceedings clearly show that they are against the sprit of provisions u/s 147

Highlight: MAT - Adjustment to book profit - computation u/clause (f) of Explanation-1 to section 115JB(2) is to be made without resorting to the computation as contemplated u/s 14A r.w.Rule 8D of I.T. Rules.

Highlight: Addition on account of alleged suppression of service value received - the addition made simply believing the Form 26AS will be an arbitrary exercise of power which cannot be sustained

Notification: Exempts intra state supply of heavy water and nuclear fuels from DAE to NPCIL

Notification: Seeks to amend notification No. 12/2017-UTT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017

Notification: Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services

Highlight: Liability to pay duty on import of software - Though no authorization was given by the appellant to DHL, it is an undisputed position that the software has, in fact, been ordered by the appellant and have been delivered to them by DHL - the appellant is to be considered as the importer



|| 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