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Month: November 2019

Archive for November, 2019

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COURT:
CORAM: ,
SECTION(S):
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COUNSEL:
DATE: October 25, 2019 (Date of pronouncement)
DATE: November 2, 2019 (Date of publication)
AY: -
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CITATION:
Recall of ex-parte order: A 'power of attorney holder' is an 'agent' and 'Principal Officer' u/s 2(35). If a CA is granted a POA, service upon him of a notice is valid. If a notice is duly served upon the litigant through its authorized representative, and it was provided sufficient opportunity to appear before the Court and contest the matter but the litigant choses to let the matter proceed exparte, the order cannot be recalled

In State of Rajasthan v. Basant Nehata1 this Court held that : “A grant of power of attorney is essentially governed by Chapter X of the Contract Act. By reason of a deed of power of attorney, an agent is formally appointed to act for the principal in one transaction or a series of transactions or to manage the affairs of the principal generally conferring necessary authority upon another person. A deed of power of attorney is executed by the principal in favour of the agent.”

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Posted on by editor
COURT:
CORAM: ,
SECTION(S):
GENRE:
CATCH WORDS: ,
COUNSEL: ,
DATE: October 21, 2019 (Date of pronouncement)
DATE: November 2, 2019 (Date of publication)
AY: 2011-12
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CITATION:
S. 254(2A): In cases where there is stay of recovery of demand of tax, the Tribunal should deal with the appeals pending before it on a higher priority. The Tribunal should consider forming a separate list of such cases which should be heard on priority after arranging the cases on the basis of their seniority as well as the quantum involved in the stay

We are of the considered view that in cases where there is stay of recovery of demand of tax, the Tribunal should deal with the appeals pending before it on a higher priority. The Tribunal should consider forming a separate list of such cases which should be heard on priority after arranging the cases on the basis of their seniority as well as the quantum involved in the stay

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Posted on by editor
COURT:
CORAM: ,
SECTION(S): ,
GENRE:
CATCH WORDS: ,
COUNSEL:
DATE: October 22, 2019 (Date of pronouncement)
DATE: November 2, 2019 (Date of publication)
AY: -
FILE: Click here to view full post with file download link
CITATION:
Settlement Application: For purposes of making an application for settlement, a case i.e. an assessment would be pending till such time as the assessment order is served upon the assessee. The assessee is entitled to proceed on the basis that till the service of the assessment order, the case continues to be pending with the AO. Therefore, it was open to him to invoke the provisions of Chapter XIXA of the Act (CIT Vs. ITSC 58 TM 264 & Yashovardhan Birla 73 TM 5 followed, V.R.A. Cotton Mills 33 TM 675 & Shlibhadra Developers 2016 (10) TMI 778 distinguished)

For purposes of making an application for settlement, a case i.e. An assessment would be pending till such time as the assessment order is served upon the assessee. The declaration of law by this Court is binding on all authorities within the State including the Commission. The petitioner was entitled to proceed on the basis that till the service of the assessment order, the case continues to be pending with the Assessing Officer. Therefore, it was open to him to invoke the provisions of Chapter XIXA of the Act on 30th March, 2016 as till that date the assessment order was not served upon him

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