No dismissal of appeal on grounds of delay as assessee became aware of assessment order quite late

CST & VAT : Where against orders of assessment dated 29-7-2007, assessee filed appeals on 23-4-2010 and Appellate Authority dismissed appeals on ground of delay, since assessee came to know about assessment orders on 13-4-2010, dismissal of appeals was erroneous

Disallowance of bogus commission paid to agent in previous year could trigger reopening of cases of

IT : Where in a subsequent year procurement charges were disallowed as no services were found to have been rendered by agents, said fact would be an information for initiating reassessment proceeding of earlier years

Tribunal could extend stay after passing speaking order that delay hadn’t taken place due to fault o

Excise & Customs : Tribunal may extended period of stay even beyond 365 days, but, only after recording satisfaction that delay in not disposing of appeal is not due to fault of assessee and assessee is not resorting to dilatory tactics

No penalty if assessee offers undisclosed income to tax in return filed pursuant to search of anothe

IT : Where pursuant to search proceedings in case of another person, assessee filed a return declaring certain undisclosed income which was duly accepted while framing assessment under section 143(3), read with section 153A, there being no concealment of particulars of income, impugned penalty order passed under section 271(1)(c) was to be set aside

HC directs Assessing Authority to gather info from assessee’s agent regarding alleged concealed purc

CST & VAT : Where Assessing Authority issued on assessee a notice alleging that it concealed purchases of timber and further he disagreed from assessee made addition to its turnover in respect of above purchases, matter was remitted for consideration afresh

CLB quashed applicant’s frivolous plea asking for copy of annual accounts as he had failed to pay re

CL : Where applicant demanded copy of annual accounts of company but cheque of requisite fee could not be encashed due to overwriting, application filed by applicant under section 219 was to be dsimissed

Deductor couldn't be treated as an assessee-in-default if deductee was not liable to pay taxes due t

IT/ILT : If recipient of income has no tax liability as per assessment framed under section 143(3) due to losses, then section 201 cannot be made applicable to assessee payee for non-deduction/delay in deposit of TDS