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    <title>2012 (8) TMI 535 - CESTAT, NEW DELHI</title>
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    <description>A review order cannot survive once the original adjudication has already been set aside in appeal, because there is then no subsisting order to review. In relation to commission received by a motor vehicle dealer from finance companies, prior Tribunal authority was treated as covering taxability, and the demand failed on merits. An incorrect provision cited in the show cause notice was not, by itself, fatal if the notice otherwise disclosed the ingredients of the correct provision. The extended limitation period was not available without suppression with intent to evade tax, and a bona fide belief on taxability negatived such suppression.</description>
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    <pubDate>Tue, 28 Jun 2011 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=215850</link>
      <description>A review order cannot survive once the original adjudication has already been set aside in appeal, because there is then no subsisting order to review. In relation to commission received by a motor vehicle dealer from finance companies, prior Tribunal authority was treated as covering taxability, and the demand failed on merits. An incorrect provision cited in the show cause notice was not, by itself, fatal if the notice otherwise disclosed the ingredients of the correct provision. The extended limitation period was not available without suppression with intent to evade tax, and a bona fide belief on taxability negatived such suppression.</description>
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      <pubDate>Tue, 28 Jun 2011 00:00:00 +0530</pubDate>
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