Case Law Details
Case Name : Gautam Bhattacharya Vs Commissioner of Central Tax (CESTAT Bangalore)
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All CESTAT CESTAT Bangalore
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Gautam Bhattacharya Vs Commissioner of Central Tax (CESTAT Bangalore)
Brief facts of the case are that the appellants are the partners of partnership firm namely M/s. Ernst & Young, LLP. The appellants had filed their income tax returns showing components such as ‘sale of services’, against which partners have shown certain amount received from the partnership firm as their income. The said income tax returns were supplied to the authorities below, who after examining the same raised a query to the appellants, why not on account of sale of service be taxed under the Finance Act, 1994.
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THIS TRIBUNAL DECISION IS ONE MORE CLASSICAL EXAMPLE OF HARASSMENT CREATED BY THE GOVERNMENT OFFICERS. THE WAS A PARTNER IN A BIG B FIRM AND THEREFORE HAD ALL THE RESOURCES TO CONTEST THE MATTER. AN ORDINARY TAXPAYER WOILD HAVE EOTHER SETTLED THA MATTER WITH BRIBE OR WOULD HAVE FACED EXREME HARASSMENT AND UNBEARABLE LEGAL EXPENSES.