Like TIOL on Facebook Follow TIOL on TwitterSubscriber TIOL on YouTube

2021-TIOL-NEWS-289 Part 2 | December 08, 2021

Dear Member,

Sending following links.

Warm Regards,
TIOL Content Team


TIOL PRIVATE LIMITED.

For assistance please call us at + 91 7838594749 or email us at helpdesk@tiol.in.
TIOL Mail Update
TIOLAWARDS

Click to Nomination Visit: tiolawards.in

 
TODAY'S CASE (DIRECT TAX)

I-T - Faceless Assessment - High Court directs Revenue to ascertain if NFAC can rescind final order passed without issuing SCN or passing draft order: HC

 
INCOME TAX

2021-TIOL-2271-HC-DEL-IT

RMSI Pvt Ltd Vs National Faceless Assessment Centre

In writ, this Court directs the Principal Chief Commissioner to examine as to whether the NFAC would withdraw a final assessment order, passed in violation of principles of natural justice and/or without issuing SCN and draft assessment order as well as without considering the reply and/or assessee's request for a personal hearing. Matter listed for hearing on December 24, 2021.

- Case deferred: DELHI HIGH COURT

2021-TIOL-1934-ITAT-AHM

Ganesh Housing Corporation Ltd Vs Addl. CIT

Whether benefit u/s 273B can be allowed to assessee where explanation of financial crisis is found to be reasonable enough to justify delay in depositing TDS - YES: ITAT

- Assessee's appeal allowed: AHMEDABAD ITAT

2021-TIOL-1933-ITAT-BANG

Bharath Fritz Werner Ltd Vs DCIT

Whether shortage in value of stock ascertained by assessee in a systematic manner cannot be considered as prior period expenditure and AO, having accepted value of closing stock cannot question exceptional item, which is split up figure of opening stock value – YES: ITAT Whether since fixed assets has been acquired out of interest free funds, hence no disallowance is called for out of interest expenditure– YES: ITAT

- Assessee's appeals allowed/Revenue's appeals dismissed: BANGALORE ITAT

2021-TIOL-1932-ITAT-DEL

ACIT Vs Oxigen Services India Pvt Ltd

Whether if genuineness of consultancy expenses is not doubted in remand report and assessee has duly deducted tax at source on such payments, disallowance is not called for – YES : ITAT Whether expenditure incurred by the assessee on glow sign boards and a neon sign boards is revenue in nature and allowable as deduction u/s 37 (1) - YES: ITAT

- Revenue's appeal partly allowed: DELHI ITAT

 
TODAY'S CASE (INDIRECT TAX)

NDPS - General rule is that where there are different transactions, different crime numbers and cases have been decided by different judgments, concurrent sentence cannot be awarded: SC

GST - Himsa Plus Oil is a hair oil - classifiable under HSN 3305 90 and attracts tax @18%: AAR

 
GST CASE

2021-TIOL-281-AAR-GST

Surya Ayurved

GST - "Himsa Plus Oil" is poured on hair for beautification or promoting attractiveness as the same is in the nature of cosmetics - As per Chapter Note 1(e) of Chapter 30 of the Customs Tariff Act, 1975, Chapter 30 does not cover preparations of heading 3303 to 3307, even if they have therapeutic or prophylactic properties - Therefore, Himsa Plus Oil is predominantly a hair oil (i.e. preparations for use on the hair) meriting classification under SH 3305 90 and attracts GST @ 18%: AAR

- Application disposed of: AAR

 
INDIRECT TAX

2021-TIOL-261-SC-NDPS

Mohd Zahid Vs State Through NCB

NDPS - Recovery of Heroin - Before the Delhi High Court, it was mainly submitted on behalf of the appellant-accused that as he had already undergone 12 years sentence in a case arising out of FIR No.134/1999 [4kg heroin], he cannot be punished twice and that in a case arising out of FIR No.43/1999 [750 grams heroin] he has already undergone sentence of 6 years and 2 months, a lenient view may be taken and the sentences imposed in both the cases/trials, one arising out of FIR No.134/1999 (Amritsar Case) and another arising out of FIR No.43/1999 (New Delhi Case) shall be held to run concurrently - High Court dismissed the above contention of the appellant-accused and hence the present appeal.

Held: ++ Short question which is posed for the consideration is, whether, the sentences imposed against the appellant-accused by two different courts in two different trials should run concurrently or consecutively. [para 8]

++ It is required to be noted that judgments have been delivered in both the cases one after another and in the subsequent judgment and order of conviction and sentence by the Delhi Court there is no specific order passed by the learned Trial Court (Court at Delhi) that the sentences to run concurrently. [para 8.1]

++ On a fair reading of Section 427 of CrPC , when a person who is already undergoing a sentence of imprisonment is sentenced on a subsequent conviction to imprisonment or imprisonment for life, such imprisonment or imprisonment for life shall commence at the expiration of the imprisonment to which he has been previously sentenced. Meaning thereby the sentences in both the conviction shall run consecutively. However, there is an exception to that, namely unless the Court directs that the subsequent sentence shall run concurrently with such previous sentence.

++ There is one another exception. As per Subsection (2) of Section 427 of CrPC when a person already undergoing a sentence of imprisonment for life is sentenced on a subsequent conviction to imprisonment for a term or imprisonment for life, the subsequent sentence shall run concurrently with such previous sentence. Therefore, in aforesaid two cases only the subsequent sentence shall run concurrently with previous sentence. Otherwise the subsequent sentence shall run consecutively and the imprisonment in subsequent sentence shall commence at the expiration of the imprisonment to which he has been previously sentenced. [para 8.2]

(i) if a person already undergoing a sentence of imprisonment is sentenced on a subsequent conviction to imprisonment, such subsequent term of imprisonment would normally commence at the expiration of the imprisonment to which he was previously sentenced;

(ii) ordinarily the subsequent sentence would commence at the expiration of the first term of imprisonment unless the court directs the subsequent sentence to run concurrently with the previous sentence;

(iii) the general rule is that where there are different transactions, different crime numbers and cases have been decided by the different judgments, concurrent sentence cannot be awarded under Section 427 of CrPC ;

(iv) under Section 427(1) of CrPC , the court has the power and discretion to issue a direction that all the subsequent sentences run concurrently with the previous sentence, however, discretion has to be exercised judiciously depending upon the nature of the offence or the offences committed and the facts in situation. [para 9]

++ In the present case, the appellant has been convicted with respect to two different transactions, there are different crime numbers and the cases have been decided by the different judgments. Therefore, the appellant is not entitled to any benefit of concurrent sentence under Section 427 of CrPC . [para 10]

++ Discretion [u/s 427] has to be exercised judiciously depending upon the nature of offence or the offences committed.

++ No leniency should be shown to an accused who is found to be guilty for the offence under the NDPS Act. Those persons who are dealing in narcotic drugs are instruments in causing death or in inflicting death blow to a number of innocent young victims who are vulnerable. Such accused causes deleterious effects and deadly impact on the society. They are hazard to the society.

++ Therefore, while awarding the sentence or punishment in case of NDPS Act, the interest of the society as a whole is required to be taken into consideration. Therefore, even while applying discretion under Section 427 of CrPC , the discretion shall not be in favour of the accused who is found to be indulging in illegal trafficking in the narcotic drugs and psychotropic substances. [para 11]

- Appeal dismissed: SUPREME COURT OF INDIA

 

 

Download on the App Store
Get it on Google play

 


NEWS FLASH

IAF tweets death of General Bipin Rawat & his wife & 11 others in Chopper crash in TN

Omicron variant lands in 57 countries; Transmission of infection to zoom up: WHO

RBI keeps current fiscal economic growth projection at 9.5%

Glaxo claims its antibody treatment can neuter all 37 mutations in Omicron + Pfizer vaccine found less effective against Omicron

India Mobile Congress: Mukesh Ambani calls for according national priority to 5G roll-out

SC grants reprieve to two women scribes over Tripura episode

 
CIRCULAR

rbi21cir19

External Commercial Borrowings (ECB) and Trade Credits (TC) Policy - Changes due to LIBOR transition

 
ORDER

CBIC revises gag order on participation of officers in webinars, Seminars hosted by private entities

 
TOP NEWS

Cabinet nod for Rs 44605 Cr Ken-Betwa Interlinking of Rivers Project

Cabinet nod for continuation of PM Awaas Yojana - Gramin till March 2024

Mumbai CGST busts racket of fake ITC generators

 
TIOL PRIVATE LIMITED.
TIOL HOUSE, 490, Udyog Vihar, Phase - V,
Gurgaon, Haryana - 122001, INDIA
Web: https://taxindiaonline.com
Email: updates@tiol.in
__________________________________
CONFIDENTIALITY/PROPRIETARY NOTE.
The Document accompanying this electronic transmission contains information from TIOL PRIVATE LIMITED., which is confidential, proprietary or copyrighted and is intended solely for the use of the individual or entity named on this transmission. If you are not the intended recipient, you are notified that disclosing, copying, distributing or taking any action in reliance on the contents of this information is strictly prohibited. This prohibition includes, without limitation, displaying this transmission or any portion thereof, on any public bulletin board. If you are not the intended recipient of this document, please return this document to TIOL PRIVATE LIMITED. immediately