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Income Tax - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

Condonation of delay - removal of office objections - As a ...

Income Tax

October 5, 2017

Condonation of delay - removal of office objections - As a result Revenue officials are grossly negligent, we hold that there is no sufficient cause for condoning this enormous delay - HC

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  1. Condonation of delay - mis-placement of the records in the office of the assessee cannot be a sufficient ground for condonation of delay. - AT

  2. Condonation of delay - Tribunal refused to condone the delay - Tribunal has insisted on every day’s delay - The petitioner cannot be said to be grossly negligent or his...

  3. Revenue or Capital Expenditure - Temporary structure by means of false ceiling and office renovation had not resulted in any capital expenditure - HC

  4. Condonation of delay of 359 days in filing appeal - sufficient cause for delay existed or not - In view of the fact that the negligent act of the company in not...

  5. Cenvat credit - Service tax paid on immovable property rent on sale office - whether related to post removal of goods or not - place of removal - credit allowed - AT

  6. Condonation of delay - Delay in receipt of order - whether the receipt of order by the director is in personal capacity or on behalf of the appellan - held as in...

  7. Audit report - Disciplinary proceedings against Chartered Accountant (CA) - CA acted in a grossly negligent manner and failed to obtain sufficient information to warrant...

  8. Condonation of delay of 1433 days in filing appeal before the tribunal - Tribunal condoned the delay in revenue appeal - error of law or not - In view of the facts and...

  9. Refund - Refund was sanctioned by the lower authority pending the audit objection - The Tribunal ought to have considered the contentions as urged on behalf of the...

  10. Levy of penalty u/s 271B - Sufficient / reasonable cause for the delay in filing the tax audit report. - The appellant argued that the delay was due to the late receipt...

 

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