Jurisprudentiol–Monday's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Income Tax

Mayawati wins again in ITAT - can gift to a politician be treated as Professional income? - Gift of Rs 11 Lakhs allowed by AO after proper inquiry and consultation with CIT – Commissioner's Review order quashed: ITAT

KM. MAYAWATI, the beloved Chief Minister is in the habit of getting huge gifts from her fans, teachers, lawyers and party-men – out of sheer love and affection, notwithstanding interference by Income Tax Department. Here is a case she won – again.

Customs

Import of Second-hand copiers without licence - Single Judge ought not to have ordered release of goods in a hasty manner; 'Writ of Mandamus' lies on the principle 'request and denial' - absence of reasons has rendered order of learned single Judge unsustainable: Madras HC

THERE should be a request by an individual and subsequent denial by the statutory authorities. In the present case, only one element, namely, "request" exists and the other, namely, "denial" absents. To put it differently, a request was made by the respondent and the same was under consideration by the appellants, but, there was no denial or rejection of the said request by the appellants. So, when the said request made by the respondent was under consideration by the authorities, it was unfair for the respondent to approach the writ court. At the same time, it was also not the case of the respondent that there was an inordinate delay in considering his request by the appellants.

Service Tax

Subsequent show cause notice issued by invoking extended period after issue of first show cause notice under extended period is not barred by limitation: CESTAT

THIS is going to be music to the ears of revenue officials. Can three notices be issued to the same assessee, all invoking extended period for almost same period of dispute? Yes. There is nothing wrong in issuing one more notice (or two more notices for that matter) also by invoking extended period even when the first show cause notice was issued under extended period as per the latest order of the CESTAT.

See our columns Monday for the judgements