Penalty proceedings after high court decision
This query is : Resolved
25 January 2013
Post an assessment we had received an order of demand under sec 156.
Case was pending in high court and finally decided in our favour.
Now confirm that after decision of high court in our favour whats the validity of demand notice.
Pls substantitate your reply with section..
Case was pending in high court and finally decided in our favour.
Now confirm that after decision of high court in our favour whats the validity of demand notice.
Pls substantitate your reply with section..
26 January 2013
your note sec 156 Notice demand in what Notice pursuance particulars are not there, so it is not clear so kindly provide details to answer correctly please!
26 January 2013
for eg if 156 notice is in pursuance to Notice u/s 144 r/w 143(2) and 142(1) after expiry of 12 months limit of time prescribed for retuen filed 12 months before the u/s 144 Notice r/w 143(2) and 142(1), naturally 156 Notice is invalid and void as Notice u/s 144 notice issued beyond limitation then notice u/s 156 automatically dies a natural death, even if the CIT persists and in such case move tribunal or HC which will cancel the first impinged notice in terms of Khurbhan hussain metcofferwala case by SC judgement which upheld Mysore high court judgement which is also followed in Arsina Hotels v DCIT.
Several times revenue moves headlong so as to terrorize assesees and some how get revenue that practice is very unfair, so evenBombay high court in a matter ACIT asking CIT to transfer the case to pune from mumbai, in this case High court pulled up the CIT and ACIT, which every one knows is it not
Several times revenue moves headlong so as to terrorize assesees and some how get revenue that practice is very unfair, so evenBombay high court in a matter ACIT asking CIT to transfer the case to pune from mumbai, in this case High court pulled up the CIT and ACIT, which every one knows is it not
28 January 2013
Case in high court was for inventory valuation. This we had lost in ITAT due to which department raised notice of demand u/s 156.
Post that we won in high court against the department.
Now pls advise the validity of notice under section 156.
Post that we won in high court against the department.
Now pls advise the validity of notice under section 156.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Is this income indian or foreign income?
- REGARDING GST ON COMMERICIAL PROPERTY
- 15ca /15cb whose income tax login? remitter or nri seller's login?
- GST on export of services and Input Credit
- TDS U/S. 194NF
- ITC temporary reversal and reclaim
- RCM applicability on Rent Paid by Registered Person to Unregistered Landlord for Residental Building
- Regarding Documentation & Compliances for Opening of Unit of Pvt Ltd.
- Applicable TDS rate for sale of property in Nov 2024
- Should I report my US salary for January, February, March in Schedule FA?
- Can a partnership firm become partner in a LLP ?
- Quiery in relation to GST liability in case of an advocate who has obtained GST registration.
- LAST YEAR 2022-23 ITC IN NEXT YEAR 2023-24 REPORITNG IN GSTR-9
- MIS MATCH OF INVOICE NUMBER
- IGST Credit-Show cause notice issued-confusion
- TDS on purchase of value vouchers for employees ?
- Issue of gst e invoice
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
Trending Online Classes
CAclubindia
