Click Here For Best Books On Taxation & Law. Upto 60% Off On Select Titles. Free Shipping & Pay On Delivery!
 

Click Here To Subscribe To Our Free Newsletter

Home › All Judgements › CCE vs. Hongo India (Supreme Court)

CCE vs. Hongo India (Supreme Court)

Posted on by editor
COURT:
CORAM:
SECTION(S):
GENRE:
CATCH WORDS:
COUNSEL:
DATE: (Date of pronouncement)
DATE: December 21, 2008 (Date of publication)
AY:
FILE:
CITATION:

Q whether the Court has power to condone delay in filing statutory appeals etc referred to a Full Bench.

In CCE vs. Punjab Fibres Ltd (223) E.L.T. 337 the Supreme Court held that the High Court has no power to condone delay in filing of a Reference Application u/s 35H(1) of the Excise Act on the ground that where the statute specifies a limitation period, s. 5 of the Limitation Act would not apply. There are doubts about the correctness of this judgment because the power of the High Court to condone delay cannot be circumscribed by the statute. Accordingly, the issue should be referred to a Full Bench.

See Also: CCE vs. Shruti Colorants (Bombay High Court)

Related Posts:

  • CIT vs. Carpet India (Supreme Court) we are not in the agreement with the decisions in Baby Marine Exports 290 ITR 323 & Sushil Kumar Gupta 210 TM 251 (SC) and as Explanation (baa) of Section 80HHC specifically reduces deduction of 90% of the amount referable to Section 28 (iiia) to (iiie) of the IT Act,…
  • Goodyear India Ltd vs. CIT (Supreme Court) In our opinion, such communication(s) cannot be treated as admission of non-disclosure as such. What is significant to note is that in the present case, the disclosure is attributed to Goodyear Tyre & Rubber Co., USA, filed by it in the proceedings in USA; and not by the assessee as…
  • ITO vs. TechSpan India Private Ltd (Supreme Court) Before interfering with the proposed re-opening of the assessment on the ground that the same is based only on a change in opinion, the court ought to verify whether the assessment earlier made has either expressly or by necessary implication expressed an opinion on a matter which is the basis…
  • PCIT vs. Nokia India Pvt. Ltd (Supreme Court) The objections raised by the respondent (assessee) to the notice contending inter alia that since the impugned notice was based on "change of the opinion" and hence bad in law was upheld by the ITAT resulting in allowing the respondent's appeal and further by dismissing the Revenue's appeal by the…
  • CIT vs. Container Corporation of India Ltd (Supreme Court) Though both the Notification and communication are not binding on CBDT to decide whether ICDs can be termed as Inland Ports within the meaning of Section 80-IA of the IT Act, the appellant herein is unable to put forward any reasonable explanation as to why these notifications and communication should…
  • PCIT vs. LG Electronics India Pvt Ltd (Supreme Court) Having heard Shri Vikramjit Banerjee, learned ASG appearing on behalf of the appellant, and giving credence to the fact that he has argued before us that the administrative Circular will not operate as a fetter on the Commissioner since it is a quasi judicial authority, we only need to clarify…

Related Judgements

  1. DCIT vs. Gujarat Alkalies (Supreme Court) 

    Commitment charges paid in respect of borrowed moneys are allowable as a deduction u/s 37(1) of the Act.
  2. JCIT vs. United Phosphorus (Supreme Court) 

    The question as to whether the assessee had an option in law to claim partial depreciation in respect of any block of assets is remanded to the High Court to consider in the light of Mahendra Mills 243 ITR 56 … JCIT vs. United Phosphorus (Supreme Court) Read…
  3. CIT vs. Enron Oil & Gas (Supreme Court) 

    Where the assessee had entered into a production sharing contract with a consortium which was governed by section 42 of the Act and the assessee made contribution at a certain rate to the consortium whereas the expenditure incurred out of the said contribution stood converted on the basis of…
  4. CIT vs. HCL Comnet (Supreme Court) 

    Provision for bad and doubtful debts cannot be added to the “book profits” for purposes of section 115JA because they merely represent the dimunition in the value of an asset and are not a provision for an unascertained liability.
    Read more ›
  5. CIT vs. Sarabhai Holdings (Supreme Court) 

    Where the assessee entered into an agreement for transfer of its industrial undertaking under which the buyer agreed to pay it interest on the unpaid consideration w.e.f 1.3.1977 and subsequently on 30.6.1978 the parties agreed to defer the date of commencement of interest to 1.7.1979 and the question arose…
0 comments on “CCE vs. Hongo India (Supreme Court)”
1 Pings/Trackbacks for "CCE vs. Hongo India (Supreme Court)"
  1. CCE vs. Shree Rubber Plast (Bombay High Court Full Bench) | archives says:
    January 6, 2009 at 12:14 pm

    […] Also: CCE vs. Hongo India (Supreme Court) and Ornate Traders vs. ITO (Bombay High Court). Posted in All Judgements, High Court […]