Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
HC held that CIT(A)'s power under Sec 251(2) requires deciding appeals on merits after providing reasonable opportunity. Delay in filing appeal was partially attributed to COVID-19 pandemic, warranting condonation under Limitation Act Sec 5. Court found no mala fide intent in delayed filing, noting that litigants generally don't benefit from belated appeals. Given the significance of tax liability and CIT(A)'s coterminous powers with assessing officer, appeal was restored for merit-based determination, conditional upon appellant's cooperation and no adjournment requests. Tribunal's order and CIT(A)'s order dated 16.10.2019 were set aside.
HC held that CIT(A)'s power under Sec 251(2) requires deciding appeals on merits after providing reasonable opportunity. Delay in filing appeal was partially attributed to COVID-19 pandemic, warranting condonation under Limitation Act Sec 5. Court found no mala fide intent in delayed filing, noting that litigants generally don't benefit from belated appeals. Given the significance of tax liability and CIT(A)'s coterminous powers with assessing officer, appeal was restored for merit-based determination, conditional upon appellant's cooperation and no adjournment requests. Tribunal's order and CIT(A)'s order dated 16.10.2019 were set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
