Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
The case involves timeliness of appeal filed u/s 85(3A) of Finance Act, 1994 before Commissioner (Appeals-II) and refund claim. The Appellate Tribunal found that the appellant had submitted appeal papers to Sevottam section, but factual position on receipt was unclear. The Commissioner (Appeals) did not examine merits, solely citing delay. Considering the acknowledgment of receipt, the Tribunal allowed the appeal, condoning the delay and remanding for detailed examination on merits. The impugned order was set aside, and the case was remanded for a fresh decision by the Commissioner (Appeals-II).
The case involves timeliness of appeal filed u/s 85(3A) of Finance Act, 1994 before Commissioner (Appeals-II) and refund claim. The Appellate Tribunal found that the appellant had submitted appeal papers to Sevottam section, but factual position on receipt was unclear. The Commissioner (Appeals) did not examine merits, solely citing delay. Considering the acknowledgment of receipt, the Tribunal allowed the appeal, condoning the delay and remanding for detailed examination on merits. The impugned order was set aside, and the case was remanded for a fresh decision by the Commissioner (Appeals-II).
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