AAR stored the certain thaicupid price matter in respect of your nature away from attributes made within the agreement or around the newest taxability off receipts towards the properties don’t function part of any kind of the fresh new questionnaire or sees. For this reason, such as for example observes given prior to the processing of application could never be a pub with respect to term (i) of the proviso so you can part 245R(2) of one’s Act, so you’re able to admission of your app(AY. 2016-17)
S. 246A : Notice – Administrator (Appeals) – Pendency off appeal – Recovery off taxation – Guidelines was provided to facilitate the latest fingertips out of attention and you will discipline up against data recovery of demand up to discretion of focus [S. 143(3), 144B, 156, 226, Art, 226]
Which have mention of the fresh mandate from term (2) of one’s blog post 226 of Composition, new Bombay Highest Judge had jurisdiction so you’re able to entertain the new petitions
Allowing this new petition the new Judge stored your head problems for attention in the focus through to the Commissioner (Appeals) not as much as section 246A was basically restricted mainly to your addition of unsecured funds and you may express investment within the full money from brand new assessee, the judge brought the fresh new expeditious fingertips of your own pending desire once providing a reasonable possibility to the brand new assessee, and additionally a personal hearing therefore expected. Up until instance date, new Agency are restrained off relieving the brand new request pursuant to your review acquisition significantly less than point 143(3) see which have section 144B.
S. 246A: Appeal – Commissioner (Appeals) – Stay of request – 20 % out-of request was not paid down – Courtroom directed to help you postponed this new data recovery of request right up until disposal regarding the attention. [S.80P, 226]
Into the pendency of the appeal, the brand new Assessing Officer rejected new assessee’s app getting sit of your request on to the ground your assessee didn’t spend the money for necessary amount of 20 per cent. away from demand in advance of processing the applying having stand out-of consult.
S. 254(1) : Appellate Tribunal – Duties- Arrangements to own transformation accountability into the exit food concession/House travel concession, silver jubilee honours to group and on resettlement Costs – Articles maybe not thought – Amount remanded in order to Tribunal [S. 36, 37(1), 253]
Enabling the fresh new attract the Legal stored that Tribunal had not adverted into distribution of your own assessee and order introduced because of the Tribunal is prone to getting quashed. The matter is remitted into the Tribunal to purchase a chance off reading on the people in order to check out the articles made by the him or her.(AY2008-09)
S. 255: Appellate Tribunal – Efforts off Tribunal – Tribunal don’t transfer instance of Counter dropping inside jurisdiction from a sorts of Higher Judge to help you Table around legislation of various Large Judge [S. 254(1), ITATR, 1963, R. cuatro. Art, 226]
S. 245R : Get better rulings – Techniques – App – Observe – Questions increased inside the application are not pending in advance of Money-Tax Expert – Issue of notice is not pub in order to application because of it year – Software was accepted [S
An order dated passed by the latest Chairman of the Tribunal under signal 4 of the Income-income tax (Appellate Tribunal) Guidelines, 1963 pointing your is attractive be directed on Bangalore Workbench of Tribunal getting heard and you will determined by the Mumbai Seats of Tribunal on Mumbai. With the a good writ petition contrary to the buy, a preliminary objection was raised of maintainability of petitions. This new Legal stored that writ petition is actually maintainable because petitioner didn’t come with other statutory option. The two was in fact entirely different and had no nexus with every almost every other. Your purchases old had been completely unsustainable in-law.(AY. 2005-06 to help you 2008-09)
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