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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Petition for recalling of noting in the order sheet - adverse ...

Income Tax

December 26, 2013

Petition for recalling of noting in the order sheet - adverse remarks made by the tribunal against the Chartered Accountant (CA) in the order - Adverse remark against the petitioner expunged - HC

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  1. Seeking review of the order - adverse remarks against the applicant - Applicant suppressed material facts and misguided the members of CoC to achieve the desired...

  2. Removal of adverse remarks made against the Officer / counsel of the appellant - court not only give opportunity of explaining or defending the Officer / counsel but...

  3. Seeking expunging the remarks made against the Appellant (Advocate) - conflict of interest and collusion - No prohibition can be read in the statutory provision...

  4. Amendments proposed in Finance Bill, 2012 - Opening Remarks made by the Finance Minister Shri Pranab Mukherjee at the beginning of the Discussion on Finance Bill 2012.

  5. Non deduction of TDS u/s 194C - no adverse inference can be derived from auditors remark as it is only statement of fact about wages and in any case auditors vague...

  6. CA services - Whether the billing activity calculation undertaken at the behest of Chartered Accountant amounts to practicing of registered Chartered Accountancy in...

  7. Denial of refund claim - Section 11B - unjust enrichment - Commissioner (Appeals) has made serious error in not considering the C.A. certificate as well as balance sheet...

  8. Rectification of mistake - adverse remarks not only against the assessee but against the representative of the assessee - Held that - That must been avoided as it would...

  9. Validity of recall of order - Whether the Tribunal was justified in recalling its earlier order on an application for rectification filed by the assessee - Held no,...

  10. Recall of final order - Ex-parte order passed - Wrong Date of hearing noted down mistakenly - assessee should not be made to suffer for any failure on the part of the Advocate - AT

 

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