Can any of the friends advise whether there is any time limit for the disposal of show cause notice issued by the Service Tax Commissioner? Is any order to be issued by them for dropping the SCN?
Dear Friends,
kindly Let me clarify on the following,
My Client is a govt.civil contractor and he is subjected to Tax audit u/s.44 AB of the IT Act.The Asst.was completed by the A.O.u/s. 143(3)due to non-production of books of accounts even after 5 or 6 notices.But the assessee asked for time extention to produce the books of accounts due to misplacement of the same.The A.O. denied and demand notice was sent along with the asst.order for Rs.13 lakhs.The Assessee preferred an appeal before the CIT (A).On the hearings of the CIT (A) the books were found and produced before the Hon`ble CIT (A).The CIT (A) remanded the case to the A.O. for the correctness and completness of the books.I,as POA produced the books ,before the A.O.on 16/03/2009.Again The A.o.Asked for further more evidence which the same was produced on 19/03/2009.On 04/05/2009 Ie.after a month the A.o.by in his remand report surprisingly invoking the provisions of Rule 46 (1) a to D of the IT Rules that he is not supposed to be admitted the Addtional evidence produced by the assessee where sufficient oppurtunity were given to the assessee on the proceedings of the assessement.
My query to your goodself is,
(1)Why the Learned A.O.has not refused the addtional evidence ( Here Books of accounts) at the first instance by invoking the said rule.
(2) Could I argue that since the A.O. called for the hearing on the matter of the said remand report,it is implied that he has admitted the addl.evidence sought for on the dates of 16 th & 19 th of march 2009
(3) Can I adduce that the addl.evidence meant in the said rule does not apply to the books of accounts.B`cos books of accounts is the PRIMARY EVIDENCE WITHOUT WHICH THE TRUE INCOME can`t be arrived.
Your co-operation at this crucial juncture is very much appreciated. Also I need anu case laws citation or rulings in this regard
Thanking You,
R.Vijaya Sathya,
Advocate
No share Auto emits noise less than 50 decibel.. creating lot of noise pollution.
decibel is more than that of a earth moving machine.
Why those cannot be banned ?
The employer has deducted both of shares of contribution from the salary of the employee. Is it a illegal deduction under the PW Act?
can a worker file a case who is getting Rs 8,500/pm, and not paid his salary for three months continuously? what is wage limit and what is the notification in this respect ?
my client died bcos of the hanging current wire in the road. under what sections it covers and whom r liable
my client join in co-operative dairy milk society as a Grade-3 boiler man,later the society conduct examination for Grade-2. My client appeared for that exam and he got through in that exam. Though he passes the Grade-2 exam and several representation to change Grade-3 to Grade-2, he retired as Grade-3 boiler man. The society didn't given him Grade-2 posting, is there any chance to get the benefits of Grade-2 boiler man after his retirement?
Please clarify the procedure for taking cognizance of the 0ffence by the competent Magistrate in the following circumstances:
1. Summon received from the court.
2. Appeared before the Magistrate obliging
the summon on a particular date.
3. Posted on some other day.
4. Appeared. charge sheet was given.
5. Posted for some other day.
6. Appeared, posted for some other day
again, without even putting the primary
question of "Are you guilty or not".
N.B: The reason for postponing the case
further and further till date, is
orally that the special powers to
conduct the case (PersonalDesignata
is yet to be received.
In the above circumstances, Please,
clarify whether we have to presume tnat
the cognizance of the offence is said to
be taken, even before conducting the
preliminary examination by putting the
first and foremost question of asking
"Are you guilty or not".
How can I have a recent judgment pronounced by Hon'ble Supreme Court wherein a tech savvy has been awarded due to medical negligence ?
leave and license
I have a flat in a building which in which
one wing is commericial and another is residential. I have given on laeave and license a flat as residential but the licensee is using it for commericial purpose this is going on for 3 yrs now a new committe has come in the society and they do not want comm ercial to continue. neatly half the building is being used for commercial. What can the society do? can they stop us and are they justified in charging us about 4 times the maintenance charges.