From our Legal Corner – tomorrow’s casesLegal Corner Icon — the image was hosted by the publisher and was not captured.

By Vijay Kumar

ITAT

The requirement of law is that it is the Assessing Officer who has to be satisfied in the course of any proceedings under the I.T. Act that the assessee has concealed its income or furnished inaccurate particulars of the income.; The satisfaction is thus of the Assessing Officer and not that of the Tribunal; This is the jurisdictional defect going to the root of the matter which cannot be cured subsequently; Therefore even in a case where the assessment has been confirmed by the Tribunal it is the satisfaction of the Assessing Officer that the assessee has concealed his income or furnished inaccurate particulars thereof that is relevant or material.

CESTAT

Televisions supplied for exclusive use in hotel industry – assessment under Section 4A of the CEA'44 is right.

Central Excise officer charged with abetting smuggling - He was not in charge of the Range and was working in a place 110 kms away - charge not proved - penalty set aside

See our columns tomorrow for the judgements