Jurispruden tiol – Tomorrow's cases

By Vijay Kumar

Central Excise

Revenue cannot ask assessee to give information about its own dues pending – Order outrageous, atrocious and showing complete lack of knowledge and law on part of adjudicating authority – Tribunal allows interest claim

These findings are totally outrageous as revenue cannot ask the assessee to give information about its own dues pending against them which should be in the knowledge of the revenue only and the assessees refund claim on that account cannot be delayed.

To say that the CEGAT decision of South Bench is applicable only in South Zone is atrocious and shows complete lack of knowledge and law on the part of the adjudicating authority.

Income Tax

Notice u/s 151 - Obvious purpose of sanction is to exercise proper supervision by a superior officer of Revenue - Commissioner can grant sanction which can be given by Jt Commissioner : Allahabad High Court

THE main ground of challenge is that the notice under section 148 dated 10.1.2007 and has been issued by the Income Tax Officer. According to the petitioner, this notice has been issued after the expiry of four years from the end of the relevant assessment year and, therefore, the said notice could not have been issued by the Income Tax Officer.

Call centre – telecom expenditure - once expenses incurred are for business, it will be nobody's case to disallow the same as having not been incurred for rendering the services as a call centre : ITAT

With the wide increase of telecommunication services and the thrust of the assessee in running a call centre, it becomes important to note that once the expenses incurred are for the business, it will be nobody's case to disallow the same as having not been incurred for rendering the services as a call centre by the assessee, who has claimed deduction u/s. 10A , which the AO verified as another provision of section 10A compared to section 80HHE .

See our columns Tomorrow for the judgements