Search Results For: Andhra Pradesh High Court


CIT vs. Janapriya Engineers Syndicate (Andhra Pradesh High Court)

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DATE: June 24, 2014 (Date of pronouncement)
DATE: December 23, 2014 (Date of publication)
AY: -
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CITATION:
S. 40(a)(ia): Despite stay by High Court, Special Bench verdict In Merilyn Shipping is binding on the ITAT due to judicial discipline

The Tribunal had to consider whether in view of the Special Bench verdict in Merilyn Shipping & Transport 146 TTJ 1 (Vizag), a disallowance u/s 40(a)(ia) could be made in respect of the amounts that have already been paid during

Posted in All Judgements, High Court

CIT vs. Godavari Electrical Conductors (Andhra Pradesh High Court)

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DATE: October 29, 2014 (Date of pronouncement)
DATE: December 5, 2014 (Date of publication)
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CITATION:
Issue of notice straightaway through affixture is not proper & renders proceedings void. On the expiry of the limitation period valuable rights accrue to the assessee

(i) The Tribunal took note of the fact that (a) the issuance of a notice straight away through affixture is not proper; (b) no efforts were made to send the notices to the partners through registered post with acknowledge due;

Posted in All Judgements, High Court

CIT vs. Shri Girija Smelters (P) Ltd (Andhra Pradesh High Court)

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DATE: October 29, 2014 (Date of pronouncement)
DATE: November 14, 2014 (Date of publication)
AY: 1988-89 to 1997-98
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CITATION:
An ITO cannot carry out the functions of an authority under the Central Excise Act and arrogate to himself the power to determine the quantity of production, or the intricacies of the manufacturing process. He must seek assistance of the concerned authority

(i) Even where the authorities of the Central Excise Department doubt the accuracy of figures mentioned in the registers, or if they find it difficult to understand the complexity of the manufacturing process, they seek the help of the experts.

Posted in All Judgements, High Court