Doctrine of Merger - the original order dated 26.08.2013 was ...

Customs

December 13, 2023

Doctrine of Merger - the original order dated 26.08.2013 was merged with the order dated 01.04.2014 passed by the Tribunal - the doctrine of merger applies to the case in hand and since the order dated 26.08.2013 is no more in existence, in our considered view, the appeal filed by Revenue against such original order cannot be sustained for judicial scrutiny. - AT

View Source

← Previous Next →

Doctrine of Merger - the original order dated 26.08.2013 was ...

Customs

December 13, 2023

You may also like:

Validity of original assessment pursuant to revisional order passed by the CIT (Exemptions) - Doctrine of merger - By virtue of the passing of the CIT(A)’s aforesaid...

Maintainability of appeal - Doctrine of merger - the order rectifying the original assessment order should stand merged with the original assessment order dated...

Doctrine of merger - Rectification of assessment order u/s 154 despite the fact that CIT(A) has passed an order - issue of deduction under section 80HHD - Decided in...

Penalty - Bogus invoice issued without selling the goods – penalty would be attracted under Rule 25 (1) (d) as well as Rule 26(1) of the Central Excise Rules, 2002 - AT

Refund claim - Period of limitation - Doctrine of merger - importer having registered a ‘Protest’ - The Tribunal held that, "the doctrine of merger" implies that the...

Refund of service tax - merger arrangement / scheme of amalgamation - who is eligible to claim refund - merged company or amalgamated / resulted company - appointed date...

Doctrine of Merger of an order - CIT(A) observed that the appeal has been merged with order of Revision passed by the CIT u/s 264 - Prohibition u/s 264(4) - the appeal...

Matters to be stated in prospectus - omission of the long list of details required - lined with information and reports required under SEBI - Section 26(1) of the...

Recall of order - doctrine of merger - Appeal against the order passed by the NCLT was dismissed by the higher appellate forum - the order of the original court ceases...

Attachment of property - expiry of period of limitation for filing appeal - There is no scope to interpret the provisions contained in Section 8(4) and Section 26 of the...

Quick Updates: