Home Highlights January 2019 Year 2019 This

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1. Validity of reopening of assessment - An order u/s 245D(4) already been passed by the Income Tax Settlement Commission (ITSC) - Scope of harmonious construction - The...

2. Application for settlement of cases - High Court has observed that, the assessment order for A.Ys. 2013-14 to 2019-20 could not have been passed as the application filed...

3. Rejection of refund claim - appellant has not opted for provisional assessment - the refund claim cannot be rejected merely because an assessee had not opted for...

4. Order of the Settlement Commission cannot be dissected and challenged only in respect of interest and accepting the rest. - HC

5. Reinstating CIRP - Failure of corporate debtor to replay as per the settlement agreement - essence of time in the Settlement Agreement - Appellant has not been able to...

6. Validity of order passed by Settlement Commission - Unless the twin conditions mentioned therein are fulfilled, the Settlement Commission cannot move further in the...

7. CIRP - Successful resolution applicant - Demand of service tax - scheme Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - As the appellant was not in a position...

8. Seeking withdrawal of main Insolvency and Bankruptcy Application - In the instant case on hand, the Committee of Creditors had voted under Section 12A of the Code...

9. Maintainability of Application for Settlement application - co-applicant - Since he is not the main applicant in the present case, he will not be debarred from...

10. Refund claim - provisional assessment not opted - It is settled that even though the assessee has not opted for provisional assessment but the duty was paid in excess...

11. The High Court held that the Settlement Commission cannot reopen its concluded proceedings by invoking Section 154 of the Income Tax Act. Section 154 allows...

12. Vivad se Vishwas Scheme - Petitioner may opt after weighing benefits or may opt to continue with pending appeal. The argument raised by senior counsel for the petitioner...

13. Violation of conditions of Exemption notification - ‘flying training' Aircraft - Allegation of misuse for ‘charter service’ - customs authorities could have proceeded to...

14. Settlement Commission lacks power to rectify order u/s 245F(1) by levying interest u/ss 234A, 234B, and 234C prior to 01.06.2011. Rectification order on 21.03.2003 was...

15. Validity of Settlement Commission Order - when the High Court set aside the order of the Settlement Commission, the matter had to be remanded to the Settlement...