2022-TIOL-551-ITAT-MUM

B R TV Vs Pr.CIT

Whether power of revision warrants being exercised where the AO is found to have made a complete inquiry into the issue which has been raised by the PCIT for exercising revision - NO: ITAT

- Assessee's appeal partly allowed: MUMBAI ITAT

2022-TIOL-550-ITAT-MUM

Balaji Bullion And Commodities India Pvt Ltd Vs DCIT

Whether a valid search is a condition precedent for invoking the provisions of section 153A - YES: ITAT

Whether absence of panchnama and defect in panchnama are two different aspects and hence former situation vitiate the entire proceedings of 153A assessment - YES: ITAT

- Assessee's appeals allowed: MUMBAI ITAT

2022-TIOL-549-ITAT-DEL

Pravesh Kumar Garg Vs ACIT

Whether the AO can impose penalty u/s 271AAC where the matter is pending disposal before the Settlement Commission following application by assessee - NO: ITAT

- Assessee's appeal allowed: DELHI ITAT

ST - An additional digit erroneously added to DIN does not ipso facto make the document null and void on ground of absence of DIN, issuance of SCN without following mandatory requirement of pre-show cause consultation is arbitrary and against circular, same is set aside: HC

Cus - Revenue is directed to release goods (Digital Multifunction Machines) to petitioner on paying customs duty, redemption fine and penalty imposed and on furnishing a surety bond for market value of goods minus that imposed as redemption fee within a period of two months: HC

2022-TIOL-775-HC-KERALA-CUS

Skylark Office Machines Vs CC

Cus - Petitioner had imported used Digital Multifunction Machines (DMFM) - Alleging that goods imported comes under provisions of Hazardous and Other Wastes (Management & Transboundary Movement) Rules, 2016, goods were confiscated - Revenue is directed to release goods to the petitioner on it paying customs duty, redemption fine and penalty imposed and on furnishing a surety bond for market value of goods minus that imposed on petitioner as redemption fee within a period of two months, failing which the respondents shall be free to initiate proceedings as contemplated in judgment dated 07.12.2020 and connected cases: HC

- Writ petition disposed of: KERALA HIGH COURT

2022-TIOL-774-HC-KERALA-ST

Nikunjam Constructions Pvt Ltd Vs UoI

ST - Petitioner is engaged in construction of residential buildings and complexes - Alleging that certain discrepancies were noted during audit, petitioner was issued with audit notes - Subsequently, petitioner filed a reply and pointed out various anomalies in audit notes - However, ignoring the objections of petitioner, a SCN was issued proposing to demand service tax, allegedly short paid by petitioner - On perusal of audit notes, it is noticed that the presence of DIN in said documents cannot be disputed, but by an inadvertent mistake, an additional digit was erroneously added to said DIN - Said extra digit does not ipso facto make the document null and void on the ground of absence of DIN - By master circular 1053/02/2017 , it is mandatory to issue a pre-show cause notice for consultation, prior to issue of SCN, in cases involving demands of duty above Rs.50,00,000/- - The issuance of SCN without following the mandatory requirement of pre-show cause consultation is arbitrary and against the circulars - Therefore, SCN is set aside - However, liberty is granted to respondents to initiate fresh proceedings commencing from stage of preshow cause notice consultation: HC

- Writ petition allowed: KERALA HIGH COURT