Jurisprudentiol – Monday's cases

By Vijay Kumar

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

When both, appeals of assessee and Revenue were rejected, it can be said that Tribunal has not arrived at any decision - ROM applications allowed - matter to be re-heard: CESTAT

THE Tribunal had rejected both the appeals. The appeals had canvassed diametrically opposite cases. The tenor of the order is as if both the appeals were filed by M/s Aura Oil Industries. It is also obvious from the order that this Tribunal though noted the case laws cited by the learned Advocate for M/s Aura Oil Industries in the order, gave no findings on them. When both the appeals are rejected, we find that the Tribunal has not arrived at any decision. Hence there is no decision of the Tribunal on the issues involved and canvassed. In the light of the above discussion, we are of the opinion that the matter is to be re-heard.

Income Tax

Does an entry dropping Sec 147 proceedings in order-sheet tantamount to be an AO's order, and CIT has power to review same - NO, says ITAT

ASSESSEE Company is engaged in the business of software development and had claimed deduction under section 10A. The deduction claimed was granted after scrutinizing the case of the assessee u/s143 (3) of the Act. Thereafter the AO issued notice of Sec 147 on the ground that the share holding pattern of the company was not in consonance with the provisions of section 10A (9). However after being satisfying that the beneficial share holding pattern is not changed the AO dropped the proceedings of Sec 147 in the order sheets itself.

Service Tax

Spot recovery - Department has no jurisdiction or authority to collect any amount at the time of raid: HC

THE authority concerned has no jurisdiction or authority to collect any amount at the time of raid; simply it is not empowered legally to do so. At the stage of recovery proceedings, all sorts of legitimate coercive measures can be taken, namely attachment of property etc.

HELD: the revenue department has no right to withhold the said amount and it is bound to return the same.

See our columns Monday for the judgements