I-T - Re-opening of assessment upheld where based on discovery of apprehended untruthfulness of facts previously disclosed: HC

I-T - Court not obliged to consider those judgments which are not cited during oral arguments but are submitted after conclusion of arguments: HC

I-T - Employer is entitled to claim deduction of employee's share of ESI & PF u/s 43B, if same has been deposited prior to filing of return of income u/s 139(1): ITAT

I-T - There is no provision in statute that no disallowance of expenditure could be made on investments made in earlier years: ITAT

I-T - Provisions of Section 36(1)(va) & 43B impose liability on assessee and therefore cannot be construed as applicable with retrospective effect unless legislature specifically says so: ITAT

2022-TIOL-794-HC-ALL-IT

Distributors India Logistics LKO Vs UoI

Whether Court is not obliged to refer to each and every judgment forming part of a compilation of judgments submitted after conclusion of oral submissions, which judgments were not placed before the Court during oral submissions - YES: HC

Whether re-opening of assessment merits being upheld where based on discovery of apprehended untruthfulness of facts previously disclosed - YES: HC

- Review application dismissed: ALLAHABAD HIGH COURT

2022-TIOL-565-ITAT-DEL

Lion Workforce Solutions India Pvt Ltd Vs DCIT

Whether employer is entitled to claim deduction of employee's share of ESI & PF u/s 43B, if same has been deposited prior to filing of return of income u/s 139(1) - YES: ITAT

- Assessee's appeal allowed: DELHI ITAT

2022-TIOL-564-ITAT-PUNE

Lumax Auto Technologies Ltd Vs ITO

Whether there is any provision in statute that no disallowance of expenditure could be made on investments made in earlier years - NO: ITAT

- Assessee's appeal dismissed: PUNE ITAT

2022-TIOL-563-ITAT-BANG

Mathikere Ramaiah Kodandaram Vs ADIT

Whether provisions of Section 36(1)(va) & 43B impose liability on assessee and therefore cannot be construed as applicable with retrospective effect unless legislature specifically says so - YES: ITAT

- Assessee's appeal allowed: BANGALORE ITAT

CX - Appellant is entitled for Cenvat credit in respect of MS Angles, Channels, Beams and Plates used as capital goods in repair and maintenance of plant and machinery: CESTAT

CX - Process of testing of medicaments is an integral part which is used in relation to manufacturer of final product, appellant is entitled for credit on input and packaging material used for testing products: CESTAT

2022-TIOL-793-HC-DEL-MISC

Uflix Industries Vs Addl. Director General DRI

Miscellaneous - The Petitioner-company was aggrieved by the fact that the Revenue compelled it to deposit a hefty sum of Rs 79 lakhs, without any authority of law - The Revenue's counsel claimed that the tax was deposited by the Petitioner voluntarily - The counsel for the Petitioner claimed that summons had even been issued to the father of the proprietor of the petitioner concern.

Held - The father of the proprietor of the Petitioner-company is a senior citizen and so no further summons could be issued to him - If fresh summons are issued to the Petitioner himself, the proprietor of the Petitioner-company is to join the investigation - Nonetheless, no coercive steps be taken till the next date of hearing - The Revenue, while recording the statement of the Petitioner-company's proprietor, will follow principles articulated in judgment of the Supreme Court rendered in Paramvir Singh Saini v. Baljit Singh & Ors. - List matter for hearing on 03.08.2022: HC

- Case deferred: DELHI HIGH COURT

2022-TIOL-796-HC-DEL-CUS

Aastha Apparels Pvt Ltd Vs Pr. Addl. Director General

Cus - The present writ petition was filed to challenge the provisional attachment of the Petitioner's bank account for recovery of tax demand raised.

Held - The counsel for the Revenue claimed that since the statutory period has passed, the provisional attachment order is dissolved - Hence it was stated that the Petitioner would be free to operate its bank accounts - Hence the present petition is disposed off in light of such statement of the Revenue's counsel: HC

- Writ petition disposed of: DELHI HIGH COURT

2022-TIOL-795-HC-DEL-CUS

Zuhoor International Vs UoI

Cus - The present petition was filed to contest the validity of an assessment order passed by the Revenue, wherein certain goods belonging to the Petitioner had been seized.

Held - The Revenue has no objection to the release of the subject goods upon the Petitioner furnishing bank guarantee for the differential duty and upon a bond being executed for the full value of the subject goods - Hence the petition is disposed off accordingly: HC

- Writ petition disposed of: DELHI HIGH COURT

2022-TIOL-472-CESTAT-AHM

Bodal Chemicals Ltd Vs CCE

CX - The issue involved is, whether the appellant is entitled for Cenvat credit in respect of MS Angles, Channels, Beams and Plates used as capital goods during the period 2008-09 and 2009-2010 - Appellant have not produced Chartered Engineer certificate however, they submitted the documents related to accounting of goods and as per Chartered Accountant certificate, the goods on which credit is availed, have been accounted for and used for repair of plant and machinery - In the SCN, use of goods has been mentioned in statement enclosed with it - In this statement also, it is observed that all the steel material was used in plant and machinery - Though the appellant has not provided Chartered Engineer certificate which was not practicable as the use was taken place almost 7-8 years ago, therefore, this can be accepted on the fact of use of goods from these documents - As regards the TMT Bar, it was used in plant and machinery or platform made for the plant - Therefore, it is admissible for Cenvat credit - Appellant is entitled for Cenvat credit in respect of goods in question: CESTAT

- Appeal allowed: AHMEDABAD CESTAT

2022-TIOL-471-CESTAT-AHM

Alkem Laboratories Ltd Vs CCE & ST

CX - Issue involved is, whether the appellant is entitled to Cenvat credit in respect of inputs and packing material used in manufacture of medicament and same is tested for trial and quality purpose and were destroyed thereafter - On the basis of such tests only, marketability of product is ascertained - Accordingly, process of testing of medicaments is an integral part which is used in relation to manufacturer of final product - Appellant is entitled for credit on input and packaging material used for testing products - Hence, impugned order is not sustainable, same is set-aside: CESTAT

- Appeal allowed: AHMEDABAD CESTAT