Job Vacancy: [ACCA_Profs] Entire Law On Special Leave Petitions (SLP) Explained + Interpretation Of S. 115BBE By Expert

See the footer if you would like to unsubscribe from the newsletter

Dear Subscriber,

The following important updates are available at itatonline.org:

An Analysis Of Appeal And Special Leave Petition (SLP) Before The Supreme Court And The Doctrine Of Merger

Advocate Parveen Kumar Bansal (Former ITAT Vice President) and CA Gaurav Bansal have explained the entire law relating to the jurisdiction and powers of the Supreme Court under Articles 133 and 136 of the Constitution with respect to appeals and Special Leave Petitions. The question as to whether the admission or dismissal of a SLP results in a merger of the High Court's order into that of the Supreme Court's has also been dealt with. All the important judgements have been referred to in detail. A pdf copy of the article is available for download

Sections Like 115BBE, 112 Etc In Chapter XII – Whether Independent Of The Finance Act?

CA Pankaj Agrwal has raised the important question whether the amendment to section 115BBE of the Income-tax Act, 1961, by the Taxation Laws (Second) Amendment Act, 2016, is prospective or retrospective. He has argued that the amendment is prospective and made good his contention with a detailed discussion of the statutory provisions and case laws

See Also: Digest of case laws (updated regularly) containing latest judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals

Remanding Back Of Assessment: An Exercise In Futility

Advocates Amol Sinha and Ashvini Kumar have pointed out that though the law is very clear on the procedure that has to be followed by the Assessing Officer when reopening an assessment under section 147 of the Income-tax Act, the same is often not followed. When the assessees challenge the breach, Courts tend to remand the entire matter back to the AO for being redone. The learned authors have argued that the practice of remand causes unnecessary hardship and harassment to the assessees. They have submitted that Courts ought to quash the proceedings and declare them void ab initio. This will also send a clear message to the AOs that they should always follow the proper procedure

__._,_.___

Posted by: "editor@itatonline.org" <itatonline.org@gmail.com>

Reply via web post

•

Reply to sender

•

Reply to group

•

Start a New Topic

•

Messages in this topic (1)

Visit Your Group