Code of Civil Procedure , 1908
S.96: Concession made by counsel on facts – Binds his client – No appeal lies from a decree passed by the court with the consent of the parties. [Constitution of India , 1949, Art .136 ]
Code of Civil Procedure , 1908
S.96: Concession made by counsel on facts – Binds his client – No appeal lies from a decree passed by the court with the consent of the parties. [Constitution of India , 1949, Art .136 ]
Tripura Value Added Tax Act 2004,
S.71:Appellate Tribunal – Registrar cannot refuse to accept the appeal though not maintainable – Order of Non-Maintainability to be passed by the Tribunal itself and not the registrar even if the petition was prima facie not maintainable.
Appellate Tribunal – Early hearing – Application must be considered.
When an application is taken out seeking for an early hearing of the said appeal, the Tribunal ought to have fixed the date but should not have thrown the said application at the threshold that it will be taken up in due course.
Finance Act ,1994
S.73: Appelate Tribunal – Adjournment – Medical certificate not necessary while seeking adjournment on medical ground-Order of Appellate Tribunal is set aside .
Appellate Tribunal – Natural justice -Reasoned order- Judgement cited but no reference found in the order, nor any discussion with respect to rival submission found in the order- One of the salutary requirements of natural justice is spelling out reasons for the order made, in other words, a speaking out- Order of Tribunal set aside .
Indian Succession Act , 1925
S.302: Order – Probate – Interpretation – Order passed without jurisdiction is nullity- Though the order is passed by consent -Principle of resjudicata does not apply –
The question arose for consideration was in respect of application filed u/s. 302 of the Indian Succession Act 1925.
10A : Free trade zone – Computation of deduction – loss of another unit – cannot – Set off against profit of unit eligible for deduction- Deduction in respect of eligible unit has to be allowed before setting off brought forward depreciation and losses of a non-10A unit .[ S.72 ]
S. 271(1)(c) : Penalty – Concealment – Depreciation- Claim was withdrawn in the course of search proceedings- Deletion of penalty by the Tribunal is held to be justified. [S.32, 132(4), 153A]
S.271(1)(c): Penalty -Concealment -Search – There was no addition to the declared income in any of the years- Deletion of penalty is held to be justified [ S.132 , 153C ]
S. 263 : Commissioner – Revision of orders prejudicial to revenue – Commissioner could not take cognizance of an issue which had already attained finality in regular assessment- Where no enquiry was made to as regards gift , revision is held to be valid . [ S.56(2), 147 ].