Jurisprudentiol – Friday's cases

By Vijay Kumar

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Tribunal is empowered to grant stay and extension of Stay beyond 180 days, but extension is not automatic; it has to be specifically granted – High Court

IF the assessee is not at fault and the Tribunal for reasons beyond its control is unable to dispose of the appeal within 180 days from the date of the grant of order of stay, the Tribunal cannot be held to be powerless to extend the order of stay granted on an application being made for extension of stay by the assessee . Merely because there is no express provision provided for extending stay granted earlier, it cannot be said that the appellate Tribunal has no power to extend the same. If an application is made by the assessee, the Tribunal has the power to extend the order of stay. The order of stay is not automatic. Therefore, even an order of extension of stay need not be automatic.

Income Tax

For statement u/s 133A to have evidentiary value it is necessary for Survey Officer to administer oath and record sworn statement: Delhi High Court

THE issue before the Delhi High Court is - Whether the statement recorded during the survey operation has no evidentiary value. Whether a statement u/s 133A to have evidentiary value it is necessary for the Survey Officer to administer oath and record sworn statement. The High Court ruled against the Revenue.

Customs

Restriction in Exim policy is applicable only to computers including personal computer and laptop computer and not to server: High Court

NO doubt, servers are also computers/ but servers are computers, which are meant for specific application in a network. They are entirely different from the personal computers and laptop computers, which are actually stand-alone equipments. Moreover, in commercial parlance "servers" are described as "servers" only and it is also pertinent to note that they don't have the keyboard and monitors.

See our columns Tomorrow for the judgements