From our Legal Corner – tomorrow’s cases

By Vijay Kumar

ITAT

Can Income Tax conduct search even after death of taxpayer by issuing warrant in his name? -

INCOME Tax search is a common and regular phenomenon. Every other day it is reported by the media. It becomes more headline-grabbing during the last leg of the fiscal when certain targets are to be realised. But can it be conducted even after the death of an assessee? Sounds strange! But this was precisely the issue which came up before the Tribunal.

CESTAT

Commissioner (A) sets aside a JC's order - Revenue appeals to Comm (A) against the same after it was set aside - JC's order merged with Appellate Commissioner's order : CESTAT - THE

Commissioner of Central Excise has a whole year to review an order of his subordinate and most Commissioners do take all of the time given to them. After the review, the department has a further period of three months to appeal to the Commissioner (Appeals). That is a total of eighteen months. This can be further extended. The Commissioner's review order can be shown as received after three months. But the party is required to appeal within two months. This was a cosy affair till the Revenue officers got for themselves a large number of posts of Commissioner (Appeals). There were places where for thirty pending appeals; there were three Commissioners (Appeals)! So the appellate Commissioners started passing orders and by the time the Department came in appeal after a cool year and a half, the party had already appealed and won with the Commissioner (Appeals).

What is Lecithinised high protein oil seed based meal containing Vitamins B, C and D? - Simply de-oiled soyabean cake - Tribunal sets aside denial of exemption under Advance Licence on ground of misdeclaration -

If the product is capable of being covered under two categories, applicant is entitled to choose the category which is beneficial to him.

See our columns tomorrow for the judgements