S. 281 : Certain transfers to be void-Priority of claim-Sale of property for dues of State Sales-tax Department— Provision of S. 26B of KGST Act, by virtue of the non obstante clause, excludes the operation of “any other law in force” and creates a first charge on the property of the dealer-The properties in possession of the petitioners cannot be proceeded against for realization of the arrears payable under the IT Act. [S. 222, Sch. II, R, 2& 16, Kerala General Sales Tax Act, 1963, S. 26B]
S. 271(1)(c) : Penalty-Concealment-Revised return-After survey-Additional income—Order of Tribunal confirming the penalty is affirmed. [S. 139(5), 260A]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-The AO had made all inquiries and verifications as required under the law-Order of Tribunal quashing the revision order is affirmed-No substantial question of law.[S. 143(3), 260A]
S. 250 : Appeal-Commissioner (Appeals)-Procedure-Sufficient opportunity was provided-Writ petition is dismissed-If the assessee deposits 20 per cent of the assessed tax, the stay application shall be decided within a period of one month from the date of filing of the appeal before Tribunal and stay application.[S. 253, Art. 226.
S. 250 : Appeal-Commissioner (Appeals)-Procedure-Collection and recovery-Assessee deemed in default-Sufficient opportunity was provided-Order of single judge dismissing the writ petition is affirmed-Order is modified to the extent to remit 20 per cent of the disputed tax as a precondition for filing a stay petition along with the appeal before the Tribunal.[S. 220(6), 250(4), Art. 226]
S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Appeal filed manually-Dismissal of appeal-Appellate authority is directed to take into consideration the date of filing of the manual appeal for the purposes of calculating and appreciating the issue of delay in respect of the appeal preferred online. [S. 250, Art.226]
S. 244A : Refunds-Interest on refunds-Directed to refund the amount with interest.[R. 31A,Form No 26B, Vivad Se Vishwas Act, 2020, S. 5, 6, 7, Art. 226]
S. 237 : Refunds-Delay in payment—Laxity of Department—Strictures-Refund of tax amount if any, ought to be immediately granted to assessee-Delayed payment of refunds burdens the public exchequer-Rules would be required to be framed-Accountability is required to be fixed. [S. 239, 244A, Art. 226]
S. 158BC : Block assessment-Undisclosed income-Evidence collected and noticed during the search can be considered for assessment-Cross examination of parties-Ghost of benami companies-Assessment order is correctly assessed-No substantial question of law.[S. 158BB, 260A]
S. 154 : Rectification of mistake-Mistake apparent from the record-Disallowance of expenditure-Exempt income-Assessee has accepted the disallowance-Issue is not debatable-Order of Tribunal affirming the order of CIT(A) is affirmed. [S. 14A, 260A]