Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The High Court held that the appellate authority erred in enhancing the tax liability payable by the appellant/assessee in an appeal filed by the assessee without following the mandatory procedure u/s 107(11) of the Act. The assessing officer had quantified the tax liability at Rs.2,58,536.80, but imposed penalty on Rs.41,83,804.72. The appellate authority was required to consider the correctness of the tax liability fixed by the assessing officer and the penalty levied, but instead enhanced the tax liability without adhering to the statutory procedure. Consequently, the orders of both the appellate authority and assessing officer were set aside, and the matter was remanded to the assessing authority for fresh consideration after following due process.
The High Court held that the appellate authority erred in enhancing the tax liability payable by the appellant/assessee in an appeal filed by the assessee without following the mandatory procedure u/s 107(11) of the Act. The assessing officer had quantified the tax liability at Rs.2,58,536.80, but imposed penalty on Rs.41,83,804.72. The appellate authority was required to consider the correctness of the tax liability fixed by the assessing officer and the penalty levied, but instead enhanced the tax liability without adhering to the statutory procedure. Consequently, the orders of both the appellate authority and assessing officer were set aside, and the matter was remanded to the assessing authority for fresh consideration after following due process.
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