S. 271(1)(c) : Penalty-Concealment-Not specifying the charge-Order of tribunal deleting the penalty is affirmed. [S. 260A]
S. 271(1)(c) : Penalty-Concealment-Not specifying the charge-Order of tribunal deleting the penalty is affirmed. [S. 260A]
S. 271(1)(c) : Penalty-Concealment-Not specifying the charge-Order of Tribunal deleting the penalty is affirmed-SLP of Revenue is dismissed. [Art. 136]
S. 264: Commissioner-Revision of other orders-Principle of natural justice-Order passed without giving an assessee adequate opportunity to be heard is set aside.[S. 5, Art. 226]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Sale of immovable property-Allowing deduction on amount paid directly by purchaser to release charge of mortgage in property sold under attachment due to personal guarantee given by assessee-Discharge of debt-Order of the Assessing Officer to allow the claim is nether erroneous nor prejudicial to the interest of Revenue. [S. 143(3), 260A]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Remittances to non-resident-Import of raw materials-Deduction of tax at source-Tribunal setting aside the order of Commissioner-Commissioner cannot make addition without directing the Assessing Officer to re-examine issue. [S. 40(a)(ia), 195, 254, 260A]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Remittances to non-resident-Import of raw materials-Deduction of tax at source-Tribunal setting aside the order of Commissioner-Commissioner cannot make addition without directing the Assessing Officer to re-examine issue-Order of High Court is affirmed-SLP of Revenue is dismissed. [S. 40(a)(ia), 195, 254, Art. 136.]
S.260A : Appeal-High Court-Reassessment-Matter is remanded to the Assessing Officer-Over due interest-Non forming asset-Question of fact.[S. 36(1)(viia) 43D, 147, 148]
S. 260A : Appeal-High Court-Reassessment-Matter is remanded to the Assessing Officer-Over due interest-Non forming asset-Question of fact-SLP is dismissed-Assessee at liberty to avail of remedy of legacy dispute resolution. [S. 36(1)(viia), 43D, 147, 148, Art. 136]
S. 254(1) : Appellate Tribunal-Powers-Ex-parte order by CIT(A)-Tribunal set a side the matter to decide on merits-The assessee trying to use technical reasons-Appeal is dismissed. [S. 147, 255 (8), 263, 260A]
S. 254(1) : Appellate Tribunal-Powers-Ex-parte order by CIT(A)-Tribunal set a side the matter to decide on merits-The assessee trying to use technical reasons-Appeal is dismissed-SLP of assessee is dimissed. [S. 147, 255 (8), 263,Art. 136]