Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Imported seismic survey equipment as functional unit u/s XVI Note 4; customs exemption denied without required certifications.
    Bonded warehouse import of mobile phone parts: IGCR exemption with MOOWR allowed; waste/scrap duty ruled under s65(2)
    Graphene in masterbatch or solvent carrier: classification turns on essential character u/r 3(b), decided at clearance stage.
    Polyvinyl alcohol (PVA) plastic sheets in roll form classified as flexible non-cellular sheets under Heading 3920, tariff 39209912.
    Imported nitrogen-treated, roasted and diced cashew kernels classification dispute: dried kernels under 08013210; roasted pieces under 20081910.
    Anti-dumping duty on imported laser sources as parts, not complete cutting/marking/welding machines, denied under GIR 2(a).
    Imported roller and sorter conveyors: parts under 8431 or complete conveyors under 8428; classified as "other conveyors" 84282019.
    Imported knitted synthetic lounge sets for home wear treated as "pyjamas and similar articles" under CTH 6107/6108
    Alleged round-tripping and sham purchase transactions in company books u/s66(1) IBC; directors' contribution order upheld, appeal dismissed.
    Suspended directors' unexplained cash withdrawals and related-party payments trigger Section 66 IBC fraudulent trading contribution; appeal dismissed
    Ongoing patent and design infringement in manufacturing and sales: delay doesn't bar urgent interim relief u/s 12A
    Exonerated person seeks erasure of stigmatizing online content under 'right to be forgotten'; limitation plea rejected, interim injunction upheld
    Cheque dishonour for "funds insufficient": debt presumption under ss 118/139 stands; conviction upheld absent credible rebuttal
    SARFAESI e-auction sale deed registration blocked by later attachment entry; refusal ruled unlawful, secured creditor priority affirmed, with costs.
    Fees from securitizing and selling down future receivables: upfront/excess spread not a service, tax demand dropped; appeal dismissed
    GST portal show-cause notice hidden under "Additional Notices" tab, denying hearing; proceedings set aside and remanded.
    GST registration cancellation for non-filed returns challenged; revocation allowed after tax, interest, late fees paid and returns filed.
    Delay in statutory appeal filing blamed on counsel's wife's hospitalization; no medical proof, so condonation denied and writ dismissed
    IGST refund for exported goods denied for missing Rule 96A LUT/bond; rejection set aside, claim remanded for reconsideration.
    Excess input tax credit claim decided ex parte while key notifications under challenge; orders set aside, matter remanded
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Benami Property

Recall of ex parte orders requires a showing of sufficient cause...

Recall of ex parte orders requires sufficient cause for absence; repeated non-appearance and delayed additional material defeated recall.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Benami Property April 11, 2026 Case Laws AT
Recall of ex parte orders requires a showing of sufficient cause for non-appearance, whereas review is confined to an error apparent on the face of the record. The Tribunal found no sufficient cause where repeated opportunities had been granted, including a final opportunity after the applicant was already proceeded ex parte, yet the applicant remained absent. Illness and death in one partner's family and lapse of previous counsel were held insufficient, especially when other partners of the firm also gave no explanation. The request to place additional material on record, including a later Supreme Court decision, was not considered because recall itself failed. The recall applications were dismissed.

Topics

Acts Income Tax