S. 263 : Commissioner-Revision of orders prejudicial to revenue-Merger-Subject matter of appeal-Investments written off-Book profit-Issue was not subject matter of appeal-Revision was quashed. [S. 115JB]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Merger-Subject matter of appeal-Investments written off-Book profit-Issue was not subject matter of appeal-Revision was quashed. [S. 115JB]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Limitation-Reassessment-Issue which was not subject matter of reassessment limitation has to be computed from the original assessment-Revision was held to be barred by limitation. [S. 143(3), 147, 263(2)]
S. 260A : Appeal-High Court-Sanction-Issue which was not raised before the Appellate Tribunal or CIT(A) cannot be raised first time before the High Court-Appeal of the revenue is dismissed. [S. 143(1), 147,147, 151]
S. 260A : Appeal-High Court-Territorial jurisdiction of High Court-Transfer of case-Pendency of proceedings-Ahmadabad Tribunal decided the appeal-Appeal was filed at Allahabad High Court-Jurisdiction vest with Gujarat High court-Appeal was dismissed. [S. 120, 127(2)]
S. 260A : Appeal-High Court-Territorial jurisdiction of High Court-Transfer of case-Pendency of proceedings-Ahmadabad Tribunal decided the appeal-Appeal was filed at Allahabad High Court-Jurisdiction vest with Gujarat High court-Appeal was dismissed. [S. 120, 127(2)]
S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-lease rent-Tribunal followed order of earlier year and not followed the Judgement of Supreme Court-Miscellaneous application was dismissed-Order rejecting miscellaneous application was set aside-Non-consideration of judgement of Supreme Court is a mistake apparent on record-Matter remanded to Tribunal to decide on merits in accordance with law. [S. 37 (1), 200A]
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Recalling the order is beyond the scope and ambit of the powers of the Tribunal-Tribunal has no power to recall its earlier order-Order recalling the order was quashed and set aside- Where Tribunal decides merits erroneously remedy of aggrieved party is to appeal before High Court – DTAA-India-Sweden-USA. [S. 195(2), 254(1), 260A, Civil Procedure Code, 1908, Order XLVII Rule 1, Art. 12 (3), Art. 226]
S. 254(1) : Appellate Tribunal-Powers-Revision-Revision order set aside by the Tribunal on the basis of material produced before it which was not produced before the Commissioner was held to be not valid-Order of Tribunal seta side and matter remanded to the Commissioner to decide a fresh in accordance with law. [S. 12AA, 263]
S. 253 : Appellate Tribunal-Delay of 310 days-Inadvertence mistake on part of Chartered Accountant-Delay in filing appeal was condoned. [S. 260A, Limitation Act, 1963, S. 5]
S. 245D : Settlement Commission-Full and true disclosure-Settlement commission has considered the case of the assessee as well as the Department, and settled the case based upon the increased offer made by the assessee-There is no procedural error committed by the Commission-Order of single judge was seta side. [S. 245C, Art. 226]