Home Highlights June 2013 Year 2013 This

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1. Power of Tribunal to review the judgment versus Power to re-call - Larger Bench (5 Members) decision - The judgments of the Hon’ble Supreme Court clearly lays down that...

2. Power of tribunal to decide an appeal on merit without addressing the issue of pre-deposit - tribunal has committed an error - remanded back to Tribunal to be heard afresh - HC

3. Power of Tribunal to recall its earlier order and hear the appeal afresh - power to review or power of rectification – Tribunal committed no error in exercising power...

4. Power of tribunal to review application - It is the well laid down proposition of law that ‘in the absence of any power of ‘Review’ or ‘Recall’ vested with the...

5. The Tribunal does not have power to review its judgment under Section 254(2) of the Act, which authorises the Tribunal to only correct its mistakes - HC

6. Power of Tribunal to enhance the tax liability - The Tribunal is an independent adjudicatory authority having jurisdiction to determine the liability to pay tax. Under...

7. Order directing SEBI to appoint another Whole Time Member (WTM) - Settlement of dispute - Delegation of Statutory and Financial Powers - SEBI directed to appoint another...

8. When the Tribunal cannot adjudicate whether an ex-Member of the Tribunal can appear before it as an Authorized Representative or not, the natural consequence of the view...

9. Constitutional validity of Section 37A of FEMA Act - order of the Competent Authority affirming seizure by the Authorised Officer - seizure on the ground that the no...

10. Power of Tribunal to dismiss the Appeals for want of prosecution - Even if the assessee could not appear, the Tribunal should decided the appeal on merits, ex parte,...

11. Jurisdiction of AP VAT Appellate Tribunal - Poer to entertain the stay application pending appeal - it can be said that the incidental or ancillary power to pass...

12. Dishonour of Cheque - entitlement to power of attorney holder to depose further delegate / appoint special counsel - the power of attorney holder was appointed under the...

13. Tribunal not deciding the matter itself and remanding it to the Assessing Officer - it is noticed that the approach of the Tribunal is to abdicate its duty of deciding...

14. Validity of Tribunal's order - Tribunal decided issue on merit instead of deciding the stay application - The Tribunal should not act as per its whims and fancies,...

15. Validity of order of tribunal in Review Appeal - Denial of benefit which was allowed earlier - Power to Review - Therefore, this Court holds that the Review by the...