Civil Procedure Code , 1908,
S.96 : Appeal from original decree – Appeal – Commissioner (Appeals) – Duties -First appeal is a valuable right – Appellate authority is required to address itself to all issues and decide the appeal assigning valid reasons. [ITAct , S. 250, 251 ]
143(2): Assessment – Notice – Amalgamation -Notice issued in the name of a non-existing entity is bad in law where the assessee had intimated the Department regarding such change – Decisions are to be read in the context in which they are rendered. [ S. 143(3), 292BB ]
S. 201 : Deduction at source – Failure to deduct or pay – Earlier order was set aside by the Tribunal -Department appeal is pending for hearing – Order of Tribunal not stayed – Order holding that the assessee in default for latter year following the order of earlier year was quashed – Order of Tribunal is binding on the Assessing Officer – Order treating the assessee in default was quashed . [S. 260A, Art , 226 ]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Interest expenditure-One Time Settlement (‘OTS’)-Write off of interest receivable-Order was passed after making enquiry-Prior to the insertion of Explanation 2-Order of Tribunal quashing the revision order was affirmed. [S. 36(1)(iii), 36(1)(vii), 143((3), 260A]
S. 260A : Appeal-High Court-Ex-parte order on merits-Change of address-Gross negligent on the part of the appellant-One more opportunity is granted to the Appellant-Directed to pay cost of Rs. 25,000. [S. 254(1)]
S. 254(2) : Appellate Tribunal-Appellate Tribunal-Rectification of mistake apparent from the record-Accommodation entries-Bogus purchases-Evidences/statements collected from the accommodation entry provider has not been provided, ITAT has not even dealt with that objection-Order of Jurisdictional High Court-Order of Tribunal set aside. [Art. 226]
S. 179 : Private company-Liability of directors-Managing Director of Ltd Company-Violation of principle of natural justice-lifting the corporate veil-Satisfaction was not recorded-Order was quashed. [S. 220(2), Art. 226]
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Natural justice-Period granted was less than seven days-Responded the notice-Amount in dispute less than 50 lakhs-Notice issued beyond three years-Notice and order was quashed and set aside. [S. 148, 148A(d), 149(1)(b), Art. 226]
S. 147 : Reassessment-Order disposing the objection must be reasoned order-If the assessing Officer is going to rely on any order or Judgment of any court or Tribunal a list thereof shall also be provided to Petitioner along with a notice for personal hearing so that Petitioner can deal with/distinguish those Judgments during personal hearing-Order disposing the objection was quashed-Directed to pass speaking order giving an opportunity of personal hearing [S. 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Franchise fee-Capital or revenue-No failure to disclose material facts-Specific query in the course of original assessment proceedings-Reassessment notice and order disposing the objection was quashed. [S. 37(1), 148, Art. 226]