CESTAT Ahmedabad ruled that duty demand in a case of clandestine clearance cannot be sustained if there is no conclusive evidence of physical movement or diversion. The demand based on assumptions and presumptions is unsustainable.
Madras High Court held that as writ is filed, in the matter of differential duty in respect of portable emergency lamp, after a lapse of almost sixteen years, the same needs reconsideration on merits and in accordance with law.
Guwahati High Court held that any member of a Scheduled Tribe as defined in Clause (25) of Article 366 of the Constitution, residing in any of the areas prescribed u/s. 10(26), is exempted from payment of income tax. However, residing in any area specified cannot be given a narrow and restricted meaning.
CESAT Chandigarh held that interest u/s 27(A) of the Customs Act, 1962 is available after expiry of three months from the date of receipt of refund application till the date on which the refund has actually been paid.
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ITAT Hyderabad held that it is mandatory for CIT(A) to grant responsible opportunity to the Assessing Officer in case additional evidence is admitted. However, in the present case, the documents based on which relief is granted was already available with the department and hence there is no violation of Rule 46A of the Income Tax Rules.
Gujarat High Court held that impugned order cancelling the registration traveling beyond the scope of show cause notice is untenable in law.
Bombay High Court held that as between the date of the orders of assessment sought to be reopened and the date of forming of opinion by the Income-tax Officer nothing new has happened i.e. there is no change in law, no new material came on record and no new information has been received. Hence reopening proceedings was just change of opinion accordingly the same is unsustainable in law.
Appointment of Additional Assistant Director as Central Excise Officer of the rank of Superintendent vide Notification No. 01/2023- Central Excise (N.T.) Dated: 2nd March, 2023. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 01/2023- Central Excise (N.T.) Dated: 2nd March, 2023 G.S.R. 163(E).— In exercise of the powers conferred […]
