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 June 2012 Year 2012 This

Immunity - Settlement commission - Third person - The petitioner ...


Beneficiary cannot challenge Settlement Commission order; High Court rules third parties lack standing in tax cases.

June 6, 2012

Case Laws     Income Tax     HC

Immunity - Settlement commission - Third person - The petitioner cannot challenge and question the order of the Settlement Commission being the beneficiary of the order. - HC

View Source

 


 

You may also like:

  1. HC upheld Settlement Commission's order accepting assessee's settlement amount under s.245D(4). Commission determined assessee lacked direct involvement in land...

  2. Addition made u/s 69C of the Income Tax Act for alleged cash payments based on a WhatsApp message and statement of a third party. The key points are: The WhatsApp...

  3. Assessee's addition of on-money paid in cash to developer for property purchase, source unexplained, was based on data from third party's search and third party's...

  4. Clandestine production and removal - shortage of goods - duty evasion - The reliance of third party documents while conforming demand against present appellant is...

  5. Challenge against the order passed by the Settlement Commission - reason behind the creation of Settlement Commission is to give a quietus to the dispute between the two...

  6. Addition u/s 68 - receipt of share application money - reliance on statement of third parties - The statements of third parties i.e. two angadias relied upon by the ld....

  7. Stay of recovery - recovery of tax from its debtors - Tribunal could not have directed recovery of tax from its debtor, who was not a party to the proceedings before the...

  8. The case involved the legality of assessment u/s 153A vs. 153C based on materials found during a search of a third party. It was held that assessment u/s 153A cannot be...

  9. CIRP - right of the creditors for recovery of dues of the corporate debtors from the third parties - It is for the Resolution Professional or the successful resolution...

  10. Addition u/s 68 - Unexplained share application money - onus to prove - Where the assessee shows that entries regarding cash credit in a third party’s account are...

  11. Dishonor of Cheque - possibility of amicable settlement - Lok Adalat - A compromise or settlement cannot be forced upon the parties. In other words, in case one of the...

  12. Addition u/s 68 - Identity of third party established - It will not before the assessee thereafter to explain further how or in what circumstances the third party...

  13. Deduction u/s.80IC in respect to third party manufacturing done by the assessee - assessee is engaged in the manufacturing and selling of the products on its own account...

  14. Valuation of goods - Third party inspection - third party's inspection charges initially paid by the appellants and subsequently reimbursed by the buyers is not...

  15. Jewellery, silver utensils and cash amounting were seized during search - assessee submitted that the articles belong to third party - Mere declaration by third parties...

 

Quick Updates:Latest Updates