Home Highlights June 2013 Year 2013 This

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1. Reopening of assessment u/s 147 - validity of sanction as accorded by PCIT - the Commissioner is required to apply his mind to the proposal put up to him for approval in...

2. Reopening of assessment u/s 147 - non independent application of mind by AO - Scope of borrowed satisfaction - The Appellate Tribunal found that the reopening was solely...

3. Reopening of assessment u/s 147 - There is no indication of any application of mind by the authority. Moreover, the approval under Section 151 of the Act had to be...

4. Revision u/s 263 - Merely because that the AO did not discuss these details in the assessment order does not mean that he has not applied his mind.

5. Reopening of assessment - Validity of approval granted by the CIT - earlier Revision u/s 263 dropped - Notwithstanding this order passed by the Principal Commissioner of...

6. Claim of interest expenditure on loan - put to use - Tribunal was right in allowing the appeal filed by the assessee and holding that the term “put to use” applies to...

7. Maintainability of appeal - approval committee did not consist of two Chief Commissioners of Central Excise - The said power is exercised by the Committee of Chief...

8. Revenue appeal - there is no application of mind by the Committee of Commissioners and they have merely appended their signatures to the note sheets prepared by the...

9. Release of seized goods - Drones - the Commissioner (Appeals) has taken a correct view after applying his mind so as to release the goods for immediate use so that the...

10. Reopening of assessment u/s 147 - Whether the PCIT applied his mind while granting approval? - Senior officers like ACIT and PCIT are expected to apply their minds to...

11. Validity of reopening of assessment u/s 147 - assessment beyond a period of 4 years - mandation of recording satisfaction - The satisfaction as contemplated u/s 151 of...

12. Commercial wisdom of CoC cannot be interfered with by the Adjudicating Authority. Definitely, it does not mean that Carte Blanche powers are given to RP & the CoC but to...

13. Impleading of the Jurisdictional Commissioner as another respondent alongwith Commissioner (Adjudication) - The Tribunal examined Rule 12 of the CESTAT Procedure Rules,...

14. Specifies Jurisdiction of Chief Commissioner of Customs and Commissioner of Customs (appeals) - Notification

15. Instructions regarding Income limits for assigning cases to Deputy Commissioners/Assistant Commissioners/ITOs - Order-Instruction