From our Legal Corner – tomorrow’s cases

By Vijay Kumar

Income Tax

Tax paid on self-assessment basis : Interest on refund cannot be denied : Madras HC

Evidence

Evidence Act - photocopies cannot be received as secondary evidence - Secondary evidence, as general rule is admissible only in absence of primary evidence - If original itself is found to be inadmissible, same party is not entitled to introduce secondary evidence of its content : SC

Central Excise

AC sits in judgement over Tribunal's orders - Order set aside - Refund ordered with interest - AC's contumacious Order - Had SDR not pleaded for mercy on his behalf, we would have recommended stringent action against the officer : Tribunal

Obeying CESTAT orders is not a favourite trait in the field. Even after appearing before the Tribunal and admitting his mistake, an AC flouted the orders of the Tribunal and it was left to the DR to beg for mercy on the errant AC

See our columns tomorrow for the judgements