Home Highlights May 2013 Year 2013 This

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1. Condonation of delay - Petitioner is trying to take advantage of its own wrong committed earlier in approaching this Court - condonation denied - HC

2. HUF - Whether assessment proceedings in the name Karta would be legal in the event of partition having taken place between the parties? - HC

3. Condonation of delay - appellant had deliberately approached wrong forum to cause prejudice to the interest of Revenue - prayer for condonation rejected - AT

4. Since, in this case the wrong utilisation of the AED (GSI) credit pertaining to period prior to 01/04/2000 has taken place in 2003 immediately after amendment to Rule 3...

5. TDS u/s 194I or not - Wrong section applied by the AO - withhold tax (TDS) on External Development Charges (‘EDC’) paid to Haryana Urban Development Authority (‘HUDA’) -...

6. There is no provision in the Customs Act to initiate fresh proceedings, after the final adjudication has taken place and that too, when the order stand merged with the...

7. Illegal Seizure of Goods – It is apparent that authorities have wrongly invoked provisions, Court cannot be mute spectator and still relegate parties to authorities to...

8. Penalty - whether wrong mentioning of provisions for invoking penalty would render the order illegal – Held No - tribunal is wrong in deleting the penalty - HC

9. Reopening of assessment u/s 147 - addition on account of unsecured loan from 3 parties - AO has reopened the assessment based upon wrong facts, wrong appreciation of...

10. Unless it can be shown that the decision was taken malafide or with ulterior motive, for a wrong decision taken there cannot be disciplinary proceedings as it is not a...