Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Appeal dismissed as being time barred u/s 249 - once CIT(A) not ...


Appeal Dismissed as Time-Barred u/s 249; CIT(A) Should Not Have Ruled on Merits After Limitation Period Lapse.

December 6, 2014

Case Laws     Income Tax     AT

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

View Source

 


 

You may also like:

  1. Maintainability of appeal - appeal dismissed on the ground of time limitation - non-submission of the certified copy. - Despite discrepancies raised by the respondent...

  2. The case involves a Section 9 application to determine if payment for ten invoices by the Operational Creditor was time-barred and if a preexisting dispute existed. The...

  3. Appeals challenging refund rejection of additional customs duty on imported mobile phones were dismissed by CESTAT. Though appellant could benefit from time exclusion...

  4. Assessee company failed to deduct tax at source as reflected in Tax Auditor's report. Demand u/s 201(1)/201(14) was barred by limitation. Assessee submitted that...

  5. Maintainability of appeal - rejection of appeal on the ground of time barred - In face of clear evidence existing on record that such technical glitches were resolved by...

  6. Determining the maintainability of a Section 7 application under the Insolvency and Bankruptcy Code (IBC) based on the date of default and the applicability of...

  7. Filing of appeal before Commissioner (Appeals) - time limit - Commissioner of Central Excise (Appeals) was justified in dismissing the appeal as barred by time. - HC

  8. Condonation of delay in filing appeal - The appellant withdrew the appeal knowingly that the remedy of appeal is available despite that a review petition was filed...

  9. Time limitation for filing appeal - Suffice to say that an appeal under Section 107 is subject to a 'prescribed period of limitation' and a 'condonable period of...

  10. Initiation of CIRP - Application barred by time limitation or not - The acknowledgement made by the Principal Borrower within three years’ period from the date of...

  11. The appeal challenged the admittance of a Section 95 application filed by the Financial Creditor, contending it was time-barred. The key issue was whether a letter dated...

  12. HC held reassessment proceedings initiated u/s 148 were invalid due to statutory limitation u/s 149. The original notice was set aside for lacking mandatory approvals...

  13. Exemption from Basic Customs Duty - import of Lithium-Ion Batteries falling under Customs Tariff Heading 85076000 - Time limitation for submission of Country of Origin...

  14. Initiation of CIRP u/s 9 - time limitation - threshold limit of amount claimed - With respect to 234 invoices, which are payable within 30 days of the invoices, 224...

  15. Maintainability of appeal - appeal filed by the petitioner was dismissed on the ground of limitation - The High court concluded that the petitioner's appeal was filed...

 

Quick Updates:Latest Updates