Home Highlights December 2014 Year 2014 This

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1. Any grievance of the parties in respect of the Tribunal, not complying with the order of this Court for whatever reason could not be remedied by an Appeal under Section...

2. Mandatory procedure u/s 260A - scope and procedure to adopted by the HC u/s 260A - The appeal is heard on merits only on the questions framed by the High Court u/s...

3. Scope of Section 260A - substantial question of law - It is only if the findings recorded by the Tribunal, on facts, is based on no evidence, or the findings are...

4. Maintainability of the appeal u/s 260A before HC whereas the rectification application u/s 254(2) is pending before the ITAT - there are substantial questions of law to...

5. When AO had rejected books of accounts u/s 145(3) and this finding of fact has been affirmed consecutively by the two statutory appellate authorities which had then...

6. Substantial question of law to be made out u/s 260A or not? - Undisclosed income surrendered during the Search and Seizure action - to be taxed at normal rate or tax...

7. Unexplained income of the assessee u/s 69 - While exercising power u/s 260A we cannot consider ourselves as the Third Appellate Authority and reexamine the facts - HC

8. Prosecution proceedings against the Auditor of the company - The High Court has materially erred in holding that on resignation of auditors – BSR & Deloitte and on...

9. Levy of penalty on additions of admitted amount during assessment proceedings - CIT(A) deleted the penalty - Company has already liquidated - when the respondent company...

10. Dishonor of Cheque - The law is well-settled that the complaint under Section 138 of the Negotiable Instruments Act is not maintainable, if no demand was made for...

11. 100% EOU - non-fulfilment of export obligation - The appeal under Section 130 of the Act before this Court would not be maintainable and the appellant/revenue has to...

12. Appeal against the rejection of application for Rectification of mistake (ROM) by the AAR - The appeal filed against the ROM order is not maintainable in as much as the...

13. Proceedings under I&B Code - Maintainability of suit - Rejection of application on the ground of pre-existing dispute - whether the suit is maintainable or not, such...

14. Maintainability of appeal - doctrine of harmonious construction - whether an appeal, not maintainable under Section 50 of the Arbitration and Conciliation Act, 1996, is...

15. Just because the case pending for a period of 10 years, it cannot be made maintainable as any judgement made in the lack of jurisdiction will be a nullity anyway -...