Home Highlights April 2014 Year 2014 This

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1. Validity of Assessment order as time barred - delay dispatching assessment order - The Tribunal, after considering the submissions and relevant precedents, concluded...

2. Rejection of cross objections as time barred - in the Act, no such time period is prescribed. Time fixed by the learned Appellate Authority was fixed by him and there...

3. Rejection of refund claim - GTA Service - time limitation - The tribunal reaffirmed the previous tribunal orders that transportation of coal within and outside mining...

4. Appeal dismissed as being time barred u/s 249 - once CIT(A) not admitted the appeal as barred by limitation, he should not have adjudicated on merits - AT

5. Duty Demand u/s 28 raised after 14 years – the show cause notice demanding duty was hopelessly time-barred and consequently the confirmation of duty demand along with...

6. Delay in filling appeal before the Tribunal - appeal is time-barred by 24 days - The assessee failed to respond to notices issued u/s 143(2)/142(1) for scrutiny...

7. Time limit to pass assessment u/s. 92CA(3) - Transfer pricing adjustments - After thorough consideration of the statutory provisions and legal arguments presented by...

8. Extended period of limitation - the fact remains that appellant has not provided the data and is now trying to profit from its own inaction to claim that the demand is...

9. Extended period of limitation - Merely that assessee is PSU is not sufficient to set aside the SCN as being barred by time - SCN not barred by time.

10. Conduct of Assessment Proceedings electronically in time-barring scrutiny cases - Order u/s 119

11. Rebate claim – refund claim was time barred - rebate claim was rightly rejected as time barred but the re-credit of duty paid in Cenvat account is not admissible - CGOVT

12. Smuggling of the gold bars - bona fide baggage - The Tribunal found that the appellant knowingly avoided declaring the gold bars upon arrival, thus violating customs...

13. Rectification u/s 154 application rejected as being time barred - The Appellate Tribunal agreed with the assessee's contention that the rectification application was not...

14. Initiation of CIRP - time limitation - personal guarantors - It is submitted that Adjudicating Authority cannot be used as a Forum to recover a time barred debt - The...

15. Confiscating absolutely seven gold bars having foreign make marking - Smuggling - Hyundai Verna Car - sufficient evidence to prove foreign origin goods - The Tribunal...