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I-T - Penalty proceedings cannot be initiated u/s 271AAB since assessee was not served with correct notice u/s 274 to initiate penalty proceedings :ITAT

I-T - In absence of any incriminating material no addition can be made where assessment has not abated : ITAT

I-T - For purposes of deduction u/s 10AA, telecommunication and internet user charges should be excluded both from export turnover and total turnover : ITAT

I-T- A ssessment framed by ACIT is bad in law as he does not have any pecuniary jurisdiction to frame assessment: ITAT

I-T- Since assessment order is abated at time of search and there is no difference between cost of construction determined by district valuation Officer and cost of construction incurred by assessee, thus no addition requires to be made : ITAT

Cus - Once the goods are redeemed, they become the property of the applicant and thereafter it is free to sell the aircraft: CESTAT

2021-TIOL-2161-HC-RAJ-ST

Akshay Dan Charan Vs UoI

ST - The petitioner is a proprietary concern engaged in businesses of providing construction services in respect of commercial/Industrial buildings and civil structures - Department was of the opinion that the petitioner was providing taxable services in the form of coal handling and stacking on which the petitioner has not paid service tax - It is undisputed that when the petitioner applied for benefit of Sabka Viswas (Legacy Dispute Resolution Scheme, 2019), department conveyed them that in order to take advantage thereof, the petitioner must pay a sum of Rs. 10,40,177/- - As per the admitted facts, the payment had to be made latest by 30.06.2020 - The petitioner has not raised any dispute about the computation of the sum payable calculated by department and conveyed to him - There is no provision in the scheme for extending the time limit for making the payment - In fact, the scheme clearly envisages that upon termination of said period, the scheme would come to an end - That being the position, on the grounds stated by petitioner, an order for extension of scheme cannot be granted: HC

- Writ petition dismissed: RAJASTHAN HIGH COURT

Bharat Hotels Ltd Vs CC

Cus - The appellant submits that the appeals are squarely covered by judgment of Supreme Court in case of Canon India which held that officers of DRI are not competent officers to issue SCNs demanding duty under Section 28(4) of Customs Act, 1962 - The revenue said that he sought instructions from Commissionerate in the matter and needs time to decide whether any Special Counsel will be appointed in the matter - Appellant imported the aircraft claiming exemption under Notification No. 21/2002-Cus. - The Commissioner of Customs (Preventive) seized that aircraft which was subsequently provisionally released to them - A SCN was issued to appellant which culminated in issue of impugned order, whereby the Commissioner of Customs (Preventive) confiscated the aircraft under Section 111(o) ibid and gave an option to redeem the same after paying Rs. 7 crore as redemption fine under Section 125 of Customs Act, 1962 - Appellant submits that their business was hit due to COVID and the aircraft is not being used at all and now they wish to sell it - He further submits that they have no objection to the Revenue invoking bank guarantee of Rs. 7 crore towards the redemption fine as imposed in impugned order - All he wants is an order to the Deputy Commissioner of Customs to give permission/no objection certificate to the appellant to sell the aircraft - The interest of Revenue will be adequately covered if this part of redemption order is allowed pending the final decision - Once the goods are redeemed, they become the property of the appellant and thereafter it is free to sell the aircraft - It is directed that the aircraft may be redeemed on payment of redemption fine of Rs. 7 crore by appellant either in cash or by invocation of bank guarantee - This order should not be construed as any decision on the merits of the case: CESTAT

- Miscellaneous application disposed of: DELHI CESTAT