S. 260A : Appeal-High Court-Penalty-Monetary limits for appeals by Department Commissioner (Appeals) reducing penalty to sum below Rs. 20 Lakhs-Appeal to High Court maintainable. [S. 271(1)(c)]
S. 260A : Appeal-High Court-Penalty-Monetary limits for appeals by Department Commissioner (Appeals) reducing penalty to sum below Rs. 20 Lakhs-Appeal to High Court maintainable. [S. 271(1)(c)]
S. 260A : Appeal-High Court-Income from undisclosed sources-Share application money-High Court disposing of Department’s appeals in one paragraph without discussion-Order set aside and matters remitted to High Court for consideration afresh on merits. [S. 56(1), 68]
S. 260A : Appeal-High Court-Substantial question of law-High Court-Dismissal of appeal non-speaking and non-reasoned order-Unsustainable-High Court to dispose of appeal afresh passing speaking and reasoned order.
S. 254(1) : Appellate Tribunal-Powers-Admit new claim-Claiming deduction of expenditure erroneously treated in return as capital-Tribunal justified in entertaining. [S. 37(1)]
S. 251 : Appeal-Commissioner (Appeals)-Stay of demand-Writ petition dismissed by High Court-Parties agreeing to allow matters before Commissioner (Appeals)-Matter disposed with direction for maintenance of Status Quo. [Art. 226]
S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Supreme Court extending period prescribed under any general or special Law in respect of all judicial or quasi-judicial proceedings due to pandemic-Subsequent Circular Dated 25-5-2021 issued by Board extending limitation for filing appeal before Commissioner (Appeals) until further order. [S. 119, Art. 226]
S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Apprehension of proper opportunity of hearing-Directions to expedite the disposal of appeal-Directed to appear before Commissioner (Appeals) on date fixed and request for time if required. [S. 250, 251, Art. 226]
S. 245D : Settlement Commission-Settlement Commission Accepting declaration without examining material on record-High Court justified in setting aside order of Settlement Commission-Order of single judge affirmed. [S. 245C, 245D(6), Art. 226]
S. 234E : Fee-Default in furnishing the statements-Tax deducted at source-Provision applicable from June 1, 2015-Orders levying late fee for prior periods not sustainable-Alternative remedy-Lack of jurisdiction-Writ is maintainable. [S. 200A, Art. 226]
S. 234A : Interest-Default in furnishing return of income-Waiver of interest-Properties vesting in Official Assignee-Interest waived on the facts of the case. [S. 234B 234C, Presidency Towns Insolvency Act, 1909, S. 7]