It is seen that Discharge Certificate in Form No. SVLDRS-4 under SVLDR Scheme 2019 has been issued to assessee. Appeal is dismissed as deemed to be withdrawn.
Rishad Shipping And Clearing Agency Pvt. Ltd. Vs Commissioner of Customs (Export) (CESTAT Mumbai) CESTAT find that in para 29 of the Order-in-Original, the original authority has held that the appellant were liable for penalty under Section 117 of the Customs Act, 1962 and subsequently ordered imposition of penalty of 2.0 lakhs under Section 114(i) […]
According to provisions of law, mutation is meant for the purpose of identifying person primarily liable for payment of tax. Mutation neither creates nor extinguishes title of any of parties to property.
Siddarthini Nanda Vs ACIT (ITAT Cuttack) A perusal of the show cause notice as also the satisfaction recorded by the AO in the assessment order, clearly does not mention the specific notice issued u/s.142(1) of the Act in respect of which non-compliance the penalty has been initiated. A perusal of the assessment order in all […]
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ITAT Chennai held that AO duly verified the subject matter in re-assessment proceedings and concluded that LTCG declared by the assessee is genuine. Accordingly, setting aside the assessment order invoking revisional jurisdiction u/s 263 on the same subject matter unjustified.
ITAT Allahabad held that passing an ex-parte appellate order without providing any opportunity even in case of faceless assessment proceedings unjustified as adherence to Principles of natural justice is one of the most important pillar of the effective judicial delivery system.