CBEC-Launch of special drive from 01-07-2016 to 30-09-2016 to resolve certain pending issues and timely disposal of AIR drawback claims

F.No.609/14/2014-DBK Government of India Ministry of Finance Department  of Revenue, CBEC Drawback  Division 4th Floor, Jeevan  Deep  Building, New  Delhi, Parliament  Street, Dated:  30th  June,  2016 To All Principal Chief Commissioners/ Chief Commissioners All Principal Director Generals/  Director Generals All Principal Commissioners/Commissioners,  under CBEC Madam I Sir, Subject: …

Limitation us 275 imposing penalty starts from date of initiation by AO though it is imposable by Addl/JCIT. Penalty us 272A(2)(k), 271C held time barred

Limitation us 275 imposing penalty starts from the date of initiation by the Assessing Officer though it is imposable by Additional/Joint Commissioner of Income-tax but there is no bar on the initiation of penalty proceedings by the ITO. Proceedings us 272A(2)(k), 271C held time barred by ITAT ABCAUS …

Assessment u/s 153A based on pre-search enquiries and not on incriminating material unearthed during search seizure operation u/s 132 invalid – ITAT

Assessment u/s 153A based on pre-search enquiries and not on incriminating material unearthed during search seizure operation u/s 132 invalid – ITAT ABCAUS Case Law Citation: 960 2016 (06) ITAT Date/Month of Order/Judgment – June, 2016 Assessment Year: 2006-07 & 2007-08 Important Judgments Cited/Relied upon: CIT vs. Kabul Chawla …
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