Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
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The article addresses maintainability of appeals under the proviso to Section 129A(1), holding that the Tribunal may exercise discretion to refuse admission where the penalty determined by the impugned order falls below the monetary threshold of two lakh rupees; accordingly the appeals were dismissed as not maintainable. It also affirms a legal presumption of service under the General Clauses Act, treating speed-post dispatch as delivery and finding no rebuttal to delay/limitation objections. The Tribunal did not consider the merits of the penalty, and its dismissal does not approve the penalty imposed.
The article addresses maintainability of appeals under the proviso to Section 129A(1), holding that the Tribunal may exercise discretion to refuse admission where the penalty determined by the impugned order falls below the monetary threshold of two lakh rupees; accordingly the appeals were dismissed as not maintainable. It also affirms a legal presumption of service under the General Clauses Act, treating speed-post dispatch as delivery and finding no rebuttal to delay/limitation objections. The Tribunal did not consider the merits of the penalty, and its dismissal does not approve the penalty imposed.
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