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Short delay in filing appeal by revenue due to administrative reasons can be condoned
Posted Date : 06-May-2015 , 06:27:04 pm | Posted By: Aarti Sharma

R. Sudhakar, J. - Aggrieved by the order of the Tribunal in dismissing the appeal filed by it, the Revenue is before this Court by filing the present appeal. Though notice was ordered and the same has been served on the 3rd respondent as early as on 21.12.2006, the 3rd respondent has not ent...

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Category : Service Tax | Comments : 0 | Hits : 33

Penalty was rightly levied on assessee as declaration form of import of goods was found blank
Posted Date : 06-May-2015 , 06:23:17 pm | Posted By: Aarti Sharma

1.The instant sales tax revision petition, under section 84 of the Rajasthan Value Added Tax Act, 2003 (in short, "the VAT Act") has been filed by the petitioner-assessee, assailing the order passed by the Rajasthan Tax Board, Ajmer (in short, "the Tax Board") dated 28.3.2013 ...

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Category : VAT | Comments : 0 | Hits : 35

Assam VAT : Clarification by AO from Commissioner not to be held as reference in absence of any provision of reference
Posted Date : 05-May-2015 , 06:05:46 pm | Posted By: Aarti Sharma

1. Since the subject matter is identical, both the writ petitions were heard together and are being disposed of by this common order. 2. Issue raised in this two writ petitions is regarding bar of limitation in concluding the assessment for the assessment years 1999-2000 and 2000-20...

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Category : VAT | Comments : 0 | Hits : 45

Rajasthan VAT: Dept. couldn’t establish terms of contract while claiming lease as sale transaction; case remanded
Posted Date : 05-May-2015 , 06:03:54 pm | Posted By: Aarti Sharma

1. The petitioner-assessee has preferred this revision petition under Section 84 of the Rajasthan Value Added Tax Act, 2003 (for short, 'Act of 2003') challenging the impugned order dated 22nd of May 2014 passed by learned Rajasthan Tax Board, Ajmer. By the order impugned, the learne...

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Category : VAT | Comments : 0 | Hits : 41

JCIT gets flak from High Court for sanctioning reassessment notice by recording satisfaction in mechanical manner
Posted Date : 05-May-2015 , 05:36:34 pm | Posted By: Aarti Sharma

1. As common questions of law and fact are involved in all these appeals filed under section 260-A of the Income Tax Act, 1961 (hereinafter referred to as the 'Act'), all the appeals are being decided by this common order. 2. Challenge in all these appeals are made to concur...

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Category : Income Tax | Comments : 0 | Hits : 71

Depreciation available on machinery even if it is installed for trial run and not for production of goods
Posted Date : 04-May-2015 , 05:18:20 pm | Posted By: Aarti Sharma

V. Kameswar Rao, J. - In this appeal, under Section 260A of the Income Tax Act, 1961 ('Act' in short) filed by the revenue challenging the order dated July 15, 2002 of the Income Tax Appellate Tribunal ('Tribunal' in short), the following substantial questions of law fall for...

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Category : Income Tax | Comments : 0 | Hits : 99

Writ can’t be filed against order of commissioner (appeals) dismissing appeal due to expiry of limitation period
Posted Date : 04-May-2015 , 05:14:48 pm | Posted By: Aarti Sharma

Kalyan Jyoti Sengupta, CJ. - This writ petition has been filed by the petitioner asking for a writ of mandamus declaring the action of the 1st respondent in levying Service Tax on the works undertaken by the petitioner as illegal, arbitrary, amounts to double taxation and consequently set as...

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Category : Service Tax | Comments : 0 | Hits : 51

HC quashed writ filed by petitioner against categorizing loan as NPA as he had already availed right to appeal
Posted Date : 03-May-2015 , 09:56:06 am | Posted By: CASANSAAR

1. This writ petition is filed by the petitioner questioning the legality of the proceedings initiated under Section 14 of Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (for short "the Act"), pending before the District Magistrate, Jaisalme...

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Category : General | Comments : 0 | Hits : 141

Tribunal couldn’t decide appeal on merits if appeal was dismissed commissioner due for want of pre-deposit
Posted Date : 01-May-2015 , 05:22:13 pm | Posted By: Aarti Sharma

Jayant Patel, J. - The Revenue has preferred the present appeals on various questions which are mentioned in paragraph No.4 but, considering the facts and circumstances, we find that only one question can be agitated and the same can be formulated as under:— "Whether the Tribu...

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Category : VAT | Comments : 0 | Hits : 55

Issue whether assessee and its buyer are “related” is appealable before Apex Court and not High Court
Posted Date : 01-May-2015 , 05:18:18 pm | Posted By: Aarti Sharma

R. Sudhakar, J. - Aggrieved by the order of the Appellate Tribunal in allowing the appeals filed by the assessee, the Revenue is before this Court challenging the said order by filing the present appeal. 2. The appeal was admitted by this Court on the following substantial questions...

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Category : Excise | Comments : 0 | Hits : 53

Processing of synthetic soft drink syrup by fountain machine tantamount to manufacture of soft-drink
Posted Date : 01-May-2015 , 05:14:46 pm | Posted By: Aarti Sharma

1. These revisions are being decided together on the consent of the parties as it involves common question of law and facts. 2. The revisions arise out of order dated 20.12.2004 passed by the Trade Tax Tribunal, Agra in Second Appeal Nos. 174, 175 and 186 of 2004 for the assessment ...

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Category : VAT | Comments : 0 | Hits : 61

Reassessment proceedings aren't analogous to proceedings for compounding of offence; it can be challenged
Posted Date : 30-Apr-2015 , 05:44:52 pm | Posted By: Aarti Sharma

Vineet Saran, J. - Though the matter is listed for Admission, with consent of learned Counsel for the parties, it is taken up for final disposal. 2. The present appeals relate to the assessment period March 2005, March 2006 and March 2007. 3. Briefly, the facts of this case...

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Category : VAT | Comments : 0 | Hits : 52

CIT(A) to dispose of stay application as its Jurisdiction to deal with application for stay order is inherent: HC
Posted Date : 30-Apr-2015 , 05:42:31 pm | Posted By: Aarti Sharma

1. This petition under article 226 of the Constitution of India challenges the order dated June 30, 2014, passed by the Commissioner of Income-tax (Appeals) ("the CIT(A)"). By the impugned order dated June 30, 2014, the petitioner's application for stay of assessment order Marc...

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Category : Income Tax | Comments : 0 | Hits : 76

Revisional authority could suo-motu disallow exemption for which assessee wasn't eligible
Posted Date : 30-Apr-2015 , 05:40:07 pm | Posted By: Aarti Sharma

Sunil P. Deshmukh, J. - The questions which have been referred to pursuant to provisions of Section 61 of the Bombay Sales Tax, 1959 are as under : "(i)   Whether on the facts and circumstances of the case and on a true and correct interpretat...

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Category : VAT | Comments : 0 | Hits : 47

AO couldn’t deny refund by ignoring the return filed by assessee claiming refund of excess advance tax: High Court
Posted Date : 30-Apr-2015 , 05:35:12 pm | Posted By: Aarti Sharma

1. The petitioner is an assessee on the file of the Income Tax Authorities. It is stated that he has been filing returns regularly and assessments were also completed up to the assessment year 2006-2007. In the Writ Petition, the petitioner is aggrieved by the inaction on the part of the res...

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Category : Income Tax | Comments : 0 | Hits : 104

Revenue to grant refund with interest if its stay application against refund order was dismissed by Tribunal
Posted Date : 29-Apr-2015 , 06:07:21 pm | Posted By: Aarti Sharma

  Vineet Saran, J. - This is an unusual case where, despite there being a direction by the competent authority to refund the service tax deposited by the appellant, the same has not been refunded by the respondent -authority, even though the stay application filed by the respondent ...

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Category : Service Tax | Comments : 0 | Hits : 51

Tribunal can't pass order by placing reliance upon statement of counsels without any supporting materials
Posted Date : 29-Apr-2015 , 06:04:13 pm | Posted By: Aarti Sharma

R. Sudhakar, J. - This Civil Miscellaneous Appeal filed under Section 35G of the Central Excise Act, 1944 challenging the order dated 10.11.2009 made in Final Order No.1666 of 2009 on the file of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), South Zonal Bench, Chennai was ...

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Category : Excise | Comments : 0 | Hits : 70

ITAT rightly deleted penalty as assessee had paid full tax along with interest for income disclosed in search: HC
Posted Date : 29-Apr-2015 , 06:01:10 pm | Posted By: Aarti Sharma

K.J. Thaker, J. - Since, the issue involved in both the appeals is common, they are heard together and disposed off by this common judgment. 2. By way of these appeals, the appellant-Revenue has felt aggrieved by the order of the ITAT, Ahmedabad Bench 'A' (for short, 'th...

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Category : Income Tax | Comments : 0 | Hits : 70

Order of AO wasn't prejudicial to revenue once inquiry was held demonstrating how view taken by him was correct
Posted Date : 29-Apr-2015 , 06:00:05 pm | Posted By: Aarti Sharma

1. All these Appeals by the Revenue question the order of the Income Tax Appellate Tribunal, Mumbai Bench in 10 Appeals and which pertain to Assessment Years 2000-01 to 2006-07. We would for the purpose of disposal of all these Appeals take facts in Income Tax Appeal No.1371 of 2012. ...

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Category : Income Tax | Comments : 0 | Hits : 64

Sum paid to avoid execution of decree against assessee by way of attachment of property is allowable as business exp.
Posted Date : 28-Apr-2015 , 05:52:46 pm | Posted By: Aarti Sharma

N. Kumar, J. - Sri Balram R. Rao, learned advocate undertakes to file power for the respondent. 2. The revenue has preferred this appeal against the order passed by the Tribunal which has dismissed the appeal preferred by it upholding the order of the Appellate Commissioner who has ...

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Category : Income Tax | Comments : 0 | Hits : 55

Tax paid on violation of certain condition was to be refunded if that condition was withdrawn with retro-effect
Posted Date : 28-Apr-2015 , 05:50:21 pm | Posted By: Aarti Sharma

1. These two Sales Tax Revision Petitions are directed against the order dated 18/8/2009 passed by the Rajasthan Tax Board (in short, 'the Tax Board') in Appeal Nos. 2017/2008 and 2020/2008 for the assessment years 1989-90 and 1991-92 respectively by which the Tax Board dismissed the...

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Category : VAT | Comments : 0 | Hits : 51

AO can’t accept genuineness of loan merely on basis of bank statements and letter of confirmation from creditors
Posted Date : 27-Apr-2015 , 05:54:18 pm | Posted By: Aarti Sharma

Girish Chandra Gupta, J. - The subject matter of challenge in this appeal is a judgment and order dated 24th June, 2011 by which the Income Tax Appellate Tribunal has set aside an order passed by the Commissioner in exercise of power under section 263 of the Income Tax Act, 1961 (hereinafter...

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Category : Income Tax | Comments : 0 | Hits : 277

Normal tax rate would be applicable when assessee had opted for compounded facility after closure of year
Posted Date : 27-Apr-2015 , 05:52:04 pm | Posted By: Aarti Sharma

1. The petitioner, who is a registered dealer of cooked food, impugns Ext.P5 notice issued to him under the Kerala Revenue Recovery Act, demanding an amount of Rs.14,43,890/- towards tax liability under the KVAT Act for the assessment year 2012-13. The facts in the writ petition would disclo...

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Category : VAT | Comments : 0 | Hits : 54

Workers include managers and supervisors to ascertain eligibility of manufacturer for sec. 80-IB relief
Posted Date : 27-Apr-2015 , 05:44:51 pm | Posted By: Aarti Sharma

B.S. Walia, J. - Vide this judgment we propose to dispose of ITA Nos. 770 to 774, 776 and 837 of 2010 filed by the revenue under Section 260A of the Income Tax Act, 1961 (hereinafter to be referred as the Act'), as all these appeals have been filed against order dated 29.05.2009 passed b...

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Category : Income Tax | Comments : 0 | Hits : 68

HC upheld sec. 69B additions on basis of DVO's report showing under statement of value of property by assessee
Posted Date : 27-Apr-2015 , 05:40:11 pm | Posted By: Aarti Sharma

Vibhu Bakhru, J. - The present appeals have been filed on behalf of the Revenue under section 260A of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). In I. T. A. No. 1095 of 2011, the Revenue has impugned a common order dated March 11, 2011, passed by the Income-ta...

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Category : Income Tax | Comments : 0 | Hits : 105

Assessee is entitled to interest on refund granted through appellate order
Posted Date : 27-Apr-2015 , 08:16:41 am | Posted By: CASANSAAR

Jayant Patel, J. - The present appeal has been preferred by the Revenue mainly on the following substantial question of law:— "Whether the Tribunal has erred in holding that dealer is entitled to interest under Section 54(1)(aa) on refund arising from appellate order?" 2. The facts...

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Category : VAT | Comments : 0 | Hits : 52

Income derived from sale of shares by assessee carrying on his profession of doctor was taxable as capital gains
Posted Date : 27-Apr-2015 , 08:10:38 am | Posted By: CASANSAAR

N. Kumar, J. - The assessee has preferred this appeal against the order passed by the Tribunal holding that the income of Rs. 1,10,902/- derived by the assessee from sale of shares as the income under the head of Business or Profession and also holding that the amendment brought to Income Ta...

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Category : Income Tax | Comments : 0 | Hits : 136

HC dismissed writ against Sec. 40(a)(ia) disallowance as assessee had remedy of filing an appeal before HC
Posted Date : 25-Apr-2015 , 08:19:52 am | Posted By: CASANSAAR

1. The petitioners have approached this court seeking for a direction to be issued to the second respondent to consider and pass appropriate orders on exhibit P3 petition filed under section 254(2) of the Income-tax Act, 1961, mainly pointing out that the contention raised by the petitioner-...

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Category : Income Tax | Comments : 0 | Hits : 98

Mere visit of officers of foreign service provider in India doesn't impose ST liability on service provider
Posted Date : 25-Apr-2015 , 08:18:34 am | Posted By: CASANSAAR

Vineet Saran, J. - We have heard Mr C Shashikantha, learned counsel for the appellant - Department. Though service on the respondent has been held to be sufficient, but no one has appeared on behalf of the respondent. 2. The brief facts of the case are: The respondent company is a compan...

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Category : Service Tax | Comments : 0 | Hits : 72

Rajasthan High Court upheld imposition of penalty due to incomplete declaration form
Posted Date : 23-Apr-2015 , 05:51:20 pm | Posted By: Aarti Sharma

1. This revision petition is directed against the order dated 11.12.2003 passed by the Rajasthan Tax Board, Ajmer (in short "the Tax Board') in Appeal No.1245/2001/ Alwar whereby the Tax Board dismissed the appeal filed by the petitioner department and upheld the order passed by the...

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Category : VAT | Comments : 0 | Hits : 56

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