Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
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
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. 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 ✕
🔎 TMI Notes - 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----
  • Benami Property
  • Bill
  • Central Excise
  • Companies Law
  • Customs
  • DGFT
  • FEMA
  • GST
  • GST - States
  • IBC
  • Income Tax
  • Indian Laws
  • Money Laundering
  • SEBI
  • SEZ
  • Service Tax
  • VAT / Sales Tax
Types:
---- All Types ---- ❯
  • ---- All Types ----
  • Act Rules
  • Case Laws
  • Circulars
  • Manuals
  • News
  • Notifications
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
    Act Rules Bills
    Taxation of income arising from the estate of a deceased individual : Clause 312 of Income Tax Bill,...
    Act Rules Bills
    Joint and Several Liability of LLP Partners in Liquidation: Clause 331 of Income Tax Bill, 2025 vs. ...
    Act Rules Bills
    Legal and Practical Implications of Taxing AOPs/BOIs with Unknown Shares under Indian Income Tax Law...
    Act Rules Bills
    Understanding the Assessment and Taxation of Partnership Firms - Clause 324 of the Income Tax Bill, ...
    Act Rules Bills
    Remedies Against Property of Representative Assessees : Clause 304(5) of the Income Tax Bill, 2025 V...
    Act Rules Bills
    Direct assessment or recovery from Representative assessees : Clause 304(3) of the Income Tax Bill, ...
    Act Rules Bills
    Proportional Taxation of Trust Beneficiaries : Clause 304(4) of the Income Tax Bill, 2025 Vs. Sectio...
    Act Rules Bills
    Taxation of Oral Trusts in India : Clause 308 of the Income Tax Bill, 2025 Vs. Section 164A of the I...
    Act Rules Bills
    Taxation of Indeterminate Beneficiary Trusts : Clause 307 of the Income Tax Bill, 2025 Vs. Section 1...
    Act Rules Bills
    Agents of Non-Residents under Indian Tax Law : Clause 306 of the Income Tax Bill, 2025 Vs. Section 1...
    Act Rules Bills
    Safeguarding the Right of Representative Assessees to the Recover Tax under this act : Clause 305 of...
    Act Rules Bills
    Representative Assessee Liability under India's Income Tax Law : Clause 304 of the Income Tax Bill, ...
    Act Rules Bills
    The Evolution of Representative Assessee Provisions : Clause 303 of the Income Tax Bill, 2025 Vs. Se...
    Act Rules Bills
    Continuity of Tax Obligations After Death of the assessee : Clause 302 of the Income Tax Bill, 2025 ...
    Act Rules Bills
    Integrating Special Search Assessment Procedures : Clause 300 of the Income Tax Bill, 2025 Vs. Secti...
    Act Rules Bills
    Assessing Authority in Search Cases : Clause 299 of the Income Tax Bill, 2025 Vs. Section 158BG of t...
    Act Rules Bills
    Interest and Penalty Regime in Search Proceedings : Clause 298 of Income Tax Bill, 2025 Vs. Section ...
    Act Rules Bills
    Relief from Interest and Penalty in Search Assessments : Clause 297 of the Income Tax Bill, 2025 Vs....
    Act Rules Bills
    Time Limitation in Search Assessments : Clause 296 of the Income Tax Bill, 2025 Vs. Section 158BE of...
    Act Rules Bills
    Assessment of Third-Party Undisclosed Income : Clause 295 of the Income Tax Bill, 2025 Vs. Section 1...
❮
❯
❯❯
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:

Open Link
Notes
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
Act Rules Bills
Taxation of income arising from the estate of a deceased individual : Clause 312 of Income Tax Bill,...
Show AI Summary
Taxation of deceased estates: executor liable for estate income until complete distribution, with legatee inclusion on distributed income.
Clause 312 taxes income of a deceased person's estate in the hands of the executor or administrator, with a single executor assessed as an individual and multiple executors as an association of persons; the executor is deemed to have the deceased's residential status for the tax year of death, assessments of estate income are separate from the executor's personal returns, separate assessments apply for each tax year or part thereof until complete distribution, and income distributed to specific legatees is excluded from the estate's income and included in the legatees' income.
Act Rules Bills
Joint and Several Liability of LLP Partners in Liquidation: Clause 331 of Income Tax Bill, 2025 vs. ...
Show AI Summary
Joint and several liability of LLP partners applies where tax dues cannot be recovered from the LLP, subject to exculpation.
Clause 331 makes every person who was a partner of an LLP during the relevant tax year jointly and severally liable for any tax, penalty, interest, fees or other sums payable under the Income tax law that cannot be recovered from the LLP or relevant persons, expressly overriding LLP Act protections. Liability is triggered only after non recovery from the LLP and is rebuttable: a partner can escape liability by proving that the non recovery was not due to his gross neglect, misfeasance, or breach of duty.
Act Rules Bills
Legal and Practical Implications of Taxing AOPs/BOIs with Unknown Shares under Indian Income Tax Law...
Show AI Summary
Taxation of AOPs/BOIs with unknown member shares: maximum marginal rate applied to deter tax avoidance.
Clause 311 mandates taxation of an AOP/BOI's total income at the maximum marginal rate where members' shares are indeterminate or unknown, and requires taxation at any higher rate applicable to any member; when shares are determinate, it taxes the whole income at the maximum marginal rate if a member's other income exceeds the exemption threshold, while portions attributable to members chargeable at higher rates are taxed at those higher rates, with a deeming provision treating shares as indeterminate if so at formation or thereafter.
Act Rules Bills
Understanding the Assessment and Taxation of Partnership Firms - Clause 324 of the Income Tax Bill, ...
Show AI Summary
Firm taxation: firms taxed on total income at rates set annually in the Finance Act.
Clause 324 charges a firm which is assessable as a firm with tax on its total income at the rate specified in the Finance Act for the relevant year, applying only to entities that qualify as firms and requiring alignment with definitional, computation and allocation provisions elsewhere in the Act.
Act Rules Bills
Remedies Against Property of Representative Assessees : Clause 304(5) of the Income Tax Bill, 2025 V...
Show AI Summary
Representative assessee liability: authorities may use the same remedies against property under a representative's control to recover tax dues.
Clause 304(5) of the Income Tax Bill, 2025, mirrors Section 167 by empowering the Assessing Officer to exercise the same remedies in the same manner against all property vested in, or under the control or management of, a representative assessee as would be available against a person directly liable for tax, covering all kinds of property and applying regardless of whether the tax demand is raised against the representative or the beneficiary.
Act Rules Bills
Direct assessment or recovery from Representative assessees : Clause 304(3) of the Income Tax Bill, ...
Show AI Summary
Direct assessment empowers tax authorities to bypass representative assessees and pursue beneficiaries directly, preserving recovery powers.
Clause 304(3) (Income Tax Bill, 2025) and Section 166 (Income tax Act, 1961) are non obstante provisions empowering the AO to directly assess and recover tax from the person entitled to income, irrespective of the existence of a representative assessee; these powers are discretionary, cover both assessment and recovery, preserve procedural safeguards for the beneficiary, and operate as alternative (not cumulative) mechanisms to prevent revenue loss due to procedural technicalities or representative non cooperation.
Act Rules Bills
Proportional Taxation of Trust Beneficiaries : Clause 304(4) of the Income Tax Bill, 2025 Vs. Sectio...
Show AI Summary
Proportional apportionment clarifies how beneficiaries' trust distributions are computed for tax using a statutory formula.
Clause 304(4) prescribes that where only part of a trust's income is chargeable, the taxable portion of a beneficiary's receipts is determined by multiplying the beneficiary's receipt by the ratio of the trust's chargeable part to its whole income (A x C / B), thereby codifying proportional apportionment and imposing related recordkeeping and reporting obligations on trustees and representative assessees.
Act Rules Bills
Taxation of Oral Trusts in India : Clause 308 of the Income Tax Bill, 2025 Vs. Section 164A of the I...
Show AI Summary
Taxation of oral trusts: income charged at the maximum marginal rate regardless of other provisions, deterring informal trusts.
Income from oral trusts is taxed at the maximum marginal rate under both Section 164A and Clause 308, with a non-obstante clause to override other provisions; Clause 308 modernises the framework by referring to the person appointed under an oral trust and centralising the definition, thereby broadening potential liability and simplifying enforcement while raising disclosure and evidentiary burdens on assessees.
Act Rules Bills
Taxation of Indeterminate Beneficiary Trusts : Clause 307 of the Income Tax Bill, 2025 Vs. Section 1...
Show AI Summary
Taxation of indeterminate-beneficiary trusts: highest marginal rate applies unless narrow bona fide exceptions permit AOP rate.
Clause 307 taxes income of representative assessees at the maximum marginal rate where beneficiaries or their shares are not expressly identifiable in the trust instrument or court order, with deeming provisions treating ambiguity as indeterminacy. Exceptions permit taxation at the AOP rate for beneficiaries below exemption limits and not under other trusts, sole will-declared trusts, bona fide pre-1970 family trusts for dependents, and bona fide employee benefit funds. Business profits are generally taxed at the maximum rate, except for sole testamentary trusts for dependent relatives which may get AOP treatment.
Act Rules Bills
Agents of Non-Residents under Indian Tax Law : Clause 306 of the Income Tax Bill, 2025 Vs. Section 1...
Show AI Summary
Agent of non resident: expanded definition enables tax assessment and recovery from connected persons and intermediaries.
The clause defines who may be regarded as an agent of a non resident for tax purposes, listing persons employed by or acting for the non resident, those having any business connection with the non resident, persons from or through whom the non resident receives income, trustees, and any person acquiring a capital asset in India by transfer; it excludes certain brokers and requires an opportunity of being heard before treating any person as an agent.
Act Rules Bills
Safeguarding the Right of Representative Assessees to the Recover Tax under this act : Clause 305 of...
Show AI Summary
Representative assessee rights to recover or retain tax protect intermediaries and permit certified withholding pending final liability.
Clause 305 grants a representative assessee a statutory right to recover from the principal any sum paid under the Act or to retain an equivalent amount from monies in his possession; allows withholding of an estimated liability prior to assessment; authorizes obtaining an Assessing Officer's certificate to fix the amount eligible for retention pending settlement; and limits recoverable liability to the certificate amount except insofar as the representative then holds additional assets of the principal.
Act Rules Bills
Representative Assessee Liability under India's Income Tax Law : Clause 304 of the Income Tax Bill, ...
Show AI Summary
Representative assessee liability clarified: apportionment formula and direct beneficiary assessment enhance tax recovery powers.
Representative assessees are treated as if represented income were received beneficially by them, making them liable to assessment and recovery in their name in a representative capacity; a bar on double assessment applies. The Assessing Officer may directly assess or recover tax from the beneficiary, and may use the same remedies against property under the representative's control as against property of any taxpayer. For partly chargeable trust income the Clause prescribes a formula to apportion each beneficiary's taxable share, while omitting the prior maximum marginal rate rule for trustees' business income.
Act Rules Bills
The Evolution of Representative Assessee Provisions : Clause 303 of the Income Tax Bill, 2025 Vs. Se...
Show AI Summary
Representative assessee provisions modernized: agents, guardians and trustees held liable for tax compliance and assessment.
Clause 303 designates specified persons as representative assessees-agents of non-residents, guardians/managers for minors and persons of unsound mind, court-appointed managers and trustees of written and oral trusts-and deems each representative to be an assessee for all purposes, including filing returns, payment of tax, and submission to assessment and appeal proceedings; it also provides a deeming mechanism allowing informal trusts to be treated as written trusts when a written statement is submitted to the Assessing Officer within prescribed timelines.
Act Rules Bills
Continuity of Tax Obligations After Death of the assessee : Clause 302 of the Income Tax Bill, 2025 ...
Show AI Summary
Continuity of tax liability: legal representatives remain liable for deceased's tax obligations, limited to the estate, with exceptions.
Clause 302 establishes that the legal representative is liable for any sum the deceased would have owed, is deemed to be an assessee, and that pending or potential assessments may be continued or initiated against the legal representative; liability is ordinarily limited to the estate's capacity but personal liability arises where the representative alienates or charges estate assets while liabilities remain, capped at the value of the asset so alienated.
Act Rules Bills
Integrating Special Search Assessment Procedures : Clause 300 of the Income Tax Bill, 2025 Vs. Secti...
Show AI Summary
Saving clause preserves general tax provisions in search assessments unless the special chapter expressly overrides them.
Clause 300 and Section 158BH operate as a saving clause preserving applicability of all general provisions of the Act to assessments under the special search chapter, except where the special chapter expressly provides otherwise; this ensures procedural, substantive and remedial provisions (notice, appeals, penalties, recovery, limitation rules) continue to apply unless specifically overridden, while raising interpretive issues about the extent of overriding effect, classification of provisions as procedural or substantive, and transitional application under the new Bill.
Act Rules Bills
Assessing Authority in Search Cases : Clause 299 of the Income Tax Bill, 2025 Vs. Section 158BG of t...
Show AI Summary
Authority for block assessments: senior officer decision plus prior supervisory approval required to validate search based assessments.
Orders assessing undisclosed income in search cases must be passed by an Assessing Officer at or above specified senior ranks and only with the previous approval of a higher authority; Clause 299 of the Income Tax Bill, 2025 carries forward this core framework from Section 158BG while aligning applicability to the commencement of the new Act. The requirement that approvals reflect a genuine application of mind, clear documentation of the approval process, and management of transitional cases are central operative obligations.
Act Rules Bills
Interest and Penalty Regime in Search Proceedings : Clause 298 of Income Tax Bill, 2025 Vs. Section ...
Show AI Summary
Interest and penalty in search assessments: revised rules mandate monthly interest and a fixed half tax penalty with a compliance safe harbor.
Clause 298 retains the Section 158BFA framework by charging simple interest on tax determined on undisclosed income for delay or non-filing after a search notice and imposing a fixed penalty equal to fifty percent of tax on undisclosed income, while providing a safe harbor where return is filed, tax paid with evidence and no appeal is filed; procedural safeguards include a right to be heard, supervisory approval for larger penalties, exclusion of rehearing and court stay periods from limitation, and mandatory communication of penalty orders to the Assessing Officer.
Act Rules Bills
Relief from Interest and Penalty in Search Assessments : Clause 297 of the Income Tax Bill, 2025 Vs....
Show AI Summary
Relief from interest and penalty: block-period undisclosed income in search assessments taxed without additional interest or penalty.
Clause 297 exempts assessees from interest and penalty for undisclosed income assessed or reassessed for the block period in search and seizure proceedings, limiting relief to block-period income and applying to both initial block assessments and reassessments while leaving regular assessments and other penalties unaffected.
Act Rules Bills
Time Limitation in Search Assessments : Clause 296 of the Income Tax Bill, 2025 Vs. Section 158BE of...
Show AI Summary
Time limitation for block assessments ensures fixed completion period with specified exclusions and reference extensions.
Clause 296 mandates that block assessment orders be completed within twelve months from the end of the month in which the last search or requisition authorisation was executed, extends that period by twelve months where a statutory reference is made, excludes up to 180 days for transfer of seized material to the jurisdictional Assessing Officer, provides a minimum residual period of sixty days after exclusions, and suspends the limitation clock for a specified list of circumstances such as court stays, international information exchange (capped), audits and valuation references, and advance ruling proceedings.
Act Rules Bills
Assessment of Third-Party Undisclosed Income : Clause 295 of the Income Tax Bill, 2025 Vs. Section 1...
Show AI Summary
Assessment of third-party undisclosed income enables transfer of seized material to jurisdictional AO for special assessment procedure.
Clause 295 mandates that where an AO is satisfied undisclosed income discovered in a search pertains to a person other than the one searched, all seized assets, documents and information must be handed over to the AO having jurisdiction over that third person, who will assess the third party under the Bill's special assessment procedure, with the relevant chapter's provisions applying mutatis mutandis, and explicitly includes virtual digital assets and electronic records within scope.

TMI Notes

Back

All TMI Notes

Showing Results for :
Reset Filters
No Records Found

TMI Notes

Home › TMI Notes › Customs › Case-Laws › Category › This
Back

All TMI Notes

Showing Results for : Reset Filters
Customs

Adhering to Procedural Norms: The Importance of Timely Filing of Cross Objections

29 January, 2024

Contents
Acts
Plus +
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Deciphering Legal Judgments: A Comprehensive Analysis of Case Law

Reported as:

2023 (11) TMI 380 - CESTAT NEW DELHI

The case presents an intriguing legal issue centering on the procedural aspects of filing cross objections in the context of customs law. The focal point of the dispute is the adherence to the stipulated timeline and procedural requirements under the Customs Act for filing cross objections, which are critical in the appellate process. This commentary provides an in-depth analysis of the legal principles and judicial interpretations pertaining to this aspect.

Legal Framework and Key Issues

1. Statutory Provision for Filing Cross Objections

  • Section 129-A(4) of the Customs Act: This section allows a party against whom an appeal has been preferred to file a memorandum of cross objections within 45 days of receiving notice of the appeal​​.
  • Context of the Case: The department was required to file cross objections following the appellant's challenge to the Commissioner (Appeals)' decision.

2. Procedural Dynamics and Challenges

  • Notice for Cross Objections: The Registry of the Tribunal sent a notice to the Commissioner Customs- New Delhi (ACC Export) under section 129-A(4) of the Customs Act, informing them of the appeal and the opportunity to file cross objections​​.
  • Failure to Meet Deadline: Despite the notice, the department did not file the cross objections within the stipulated 45 days, leading to procedural complexities and legal challenges​​.

3. Delay Condonation Application

  • Filing of Delay Condonation Application: Accompanying the late submission of cross objections, the department filed a delay condonation application, providing reasons for the delay​​.
  • Reasons Cited: The department attributed the delay to the unavailability of the appeal copy in their file and the impact of the COVID-19 pandemic on the limitation period​​.

4. Tribunal's Analysis and Decision

  • Examination of Delay Reasons: The Tribunal scrutinized the reasons cited for the delay, assessing their validity against the legal requirements and previous judicial precedents​​.
  • Rejection of Delay Condonation Application: The Tribunal found the department's explanations unsatisfactory, emphasizing that the necessary documents had been served and that there was sufficient time to file the cross objections. Consequently, the Tribunal rejected the delay condonation application and dismissed the cross objections​​.

Judicial Reasoning and Interpretations

1. Emphasis on Procedural Compliance

  • Strict Adherence to Time Limits: The Tribunal's decision underscores the importance of adhering to prescribed time limits in legal procedures, particularly in appellate matters​​.
  • Assessment of Sufficient Cause: The Tribunal evaluated whether the department had a 'sufficient cause' for the delay, a key consideration in delay condonation applications​​.

2. Impact of COVID-19 on Legal Proceedings

  • COVID-19 and Limitation Periods: The Tribunal considered the impact of the pandemic on legal proceedings, particularly regarding the extension of limitation periods as per the Supreme Court's directions​​.

3. Internal Administrative Arrangements

  • Department's Internal Communication: The case highlights the internal administrative processes within the department concerning the communication of orders and decisions relevant to the filing of appeals or cross objections​​.

Conclusion and Implications

The Tribunal's decision in this case serves as a crucial reminder of the necessity for strict compliance with procedural timelines and requirements in legal proceedings. It underscores the judicial expectation of due diligence and prompt action, especially in the context of appellate procedures in customs law. This decision also reflects the judiciary's approach towards delay condonation applications, emphasizing the need for a concrete and valid justification for any deviations from procedural norms.

 

Full Text:

2023 (11) TMI 380 - CESTAT NEW DELHI

Topics

Acts Income Tax
Next ➔