Jurisprudentiol–Monday's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Central Excise

Limitation - Show Cause Notice issued after six months after investigation is completed – referred to Larger Bench - CESTAT

AS there are two views on the said issue as to whether in such circumstances notice is required to be held as barred by limitation or not, Tribunal wanted the same to be resolved by a larger bench.

Income Tax

Intimation under section 143(1)(a) of the Act cannot be sought to be revised under section 263 of the Act – Members do not agree on the issue to be referred to Third Member even after acrimonious correspondence – when two reasonable views are possible, the view which is favouring the assessee has to be taken - ITAT

On the difference, the Members could not agree on the question which should be referred u/s 255(4) of the I.T.Act . There is unfortunate and acrimonious correspondence between the two learned Members on the question to be referred. However, no decision could be reached between the members and, ultimately, both the Members were transferred out of Agra Bench. The Registry, therefore, noted that this file was pending for disposal and sent the file to the President for disposal.

THE President noted that the only question that arises for his determination is whether provisions of Section 263 are applicable to an intimation sent u/s 143(1) of the Income Tax Act.

Customs

CHA licence can be suspended for violation of Customs Act; Statement under the Customs Act can be used to suspend CHA; CHA acting on behalf of the importer has an obligation to ensure that entries made in the Bill of Entry are correct. – High Court

THIS case had travelled through all possible channels of adjudication and appeals and writs. It appears that in 2002-03, the appellant acted as a CHA for certain importers, including, E.I. Dupont India Ltd, M/s Sight & Sound India and M/s Sound Terrific. The appellant in his capacity as the CHA filed 14 bill of entries in respect of imports made by E.I. Dupont India Ltd.

See our columns Monday for the judgements