Issue was as regards imposition of penalty under section 271(1)(b) for non-compliance by assessee with respect to statutory notices issued under section 142(1), when assessment was completed under section 143(3).
AXA Business Services Pvt. Ltd. Vs DCIT (ITAT Bangalore) We have considered the rival submissions. We find that despite all the details having been filed by the assessee before the CIT(Appeals), the CIT(Appeals) has not considered those submissions with regard to the sum disallowed by the AO, except the sum of Rs.81,52,209 which was incurred […]
A. FAQs on Provisional Assessment and Release of Security under GST Q.1 What is Provisional Assessment? Ans: If taxpayer is unable to determine either the value or tax rate or both for the goods/ services dealt in by him/her, then he/ she can file an application for provisional assessment to the Tax Official. Q.2 What […]
A. FAQs on Filing reply to Form GST DRC-06 against proceedings initiated for tax collected but not deposited with Government Q.1 How can a Tax Official initiate action on a person who has collected tax but not deposited with the Government? Ans:Any person whether registered or unregistered, who had collected any amount representing tax, from […]
A. FAQs on Following-up and Taking Action in Revision Order Proceedings General Q.1 What are Revision Order Proceedings and when are they conducted? Ans. Revision Order Proceedings are related to proceedings conducted by a Revisional Authority (RA) to revise an impugned Order, originally issued to the taxpayer by an Adjudicating Authority (A/A). Q.2 Is there […]
From the report there does not appear any request of the Resolution Professional for issuance of the instructions for the purpose of conducting negotiations between the debtor and creditors for arriving at the repayment plan. Therefore, based on the reasons recorded in the report submitted by the Resolution Professional
In the matter of Mr. Vijay Kumar Garg, Insolvency Professional- This order to be read with the Order of Disciplinary Committee dated 08 June, 2020 After considering the representations made by the D&P, oral and written submissions made during personal hearing and in the light aforesaid findings, this DC opines as follows. (i) It is […]
Sudhir Power Ltd. Unit-III Vs CCE & ST- Jammu and Kashmir (CESTAT Chandigarh) It is a fact on record that the appellant is manufacturing DG sets and enclosures which are dutiable under Chapter 85 of CETA 1985. The appellant is also clearing goods to the buyers under SFIS Scheme duty free in terms of the […]
This Order may be called the Footwear made from all-Rubber and all Polymeric material and its components (Quality Control) Order, 2020. It shall come into force from the dated of its publication in the Official Gazette.
At times, the appraising officer may have to refer to a previous Bill of Entry of the importer to compare and verify valuation or other related declarations in a Bill of Entry. In many cases, RMS instructions also give reference of some previous Bills of Entry for the officer to check.
