In the instant case the assessee seems to be quite negligent by not taking the necessary steps for filing the appeal within the time prescribed by the statute .The conduct of the assessee reveals that the assessee takes the condonation of delay provision as granted. The assessee did not care to submit any request for condonation of delay , even when it was brought specifically to his notice at the time of filing of appeal itself.
This appeal by the revenue is directed against the order dated 16.4.2004 of the Commissioner of Income Tax (Appeals) for the Assessment Year 2001-02.
Mrs. Chitra Venkataraman, J. – The following are the questions of law raised by the assessee in the tax case appeal filed as against the order of the Tribunal relating to the Assessment Year 2001-02.
No GTA services if custodial rights not transferred to transporter : The terms of the contract showed that this was a case where the operator was responsible only for the vehicle and there were no custodial rights or responsibilities in matter of goods carried. Since the assessee was responsible for the goods transported, consignment note, which is a document of title to the goods, was not issued.
After going through several decisions of the Hon’ble Supreme Court and the nature of defects in relation to the appeals as pointed out by the Registry, certain common discrepancies/mistakes are noticed which are outlined below :
SR. NO NAME OF CANDIDATE – Central COUNCIL(west) 24. Zaware Shiwaji Bhikaji-Pune 22. Shah Dhinal Ashvinbhai-Ahmedabad 13. Jambusaria Nihar Niranjan-Mumbai 23. Vikamsey Nilesh Shivji-Mumbai
In the present days if you go for any news channels or news papers, then you come to hear about CRR. RBI had not changed the rates of CRR, in spite of tightening on the liquidity front due to advance tax outgo. The banks’ borrowing from the RBI has gone up to Rs 1,46,300 crore, […]
This is a Revenue appeal against the orders of the CIT (A)-10 Mumbai dated 30.07.2010. The Revenue has raised two grounds which are as under:
Incorporation of company – 7. (1) There shall be filed with the Registrar within whose jurisdiction the registered office of a company is proposed to be situated, the following documents and information for registration, namely:— (a) the memorandum and articles of the company duly signed by all the subscribers to the memorandum in such manner as may be prescribed;
In This case ITAT Delhi held that Limit U/s 54EC of rs. 50 lakh Applies to Financial year not to the transaction. Court Further held that Cheque has to be issued within 6 months. Encashment of Cheque & Allotment of Bonds beyond 6 months is irrelevant.
